从供应链角度调查投资者对碳风险的关注度

IF 7.5 1区 经济学 Q1 BUSINESS, FINANCE International Review of Financial Analysis Pub Date : 2024-09-27 DOI:10.1016/j.irfa.2024.103630
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引用次数: 0

摘要

本文研究了股东所有权与企业碳排放强度之间的关系。结果表明,股东所有权与碳排放强度之间存在明显的负相关关系,从而证实了股东在推进企业环境责任方面的关键作用。研究进一步探讨了供应链集中度、供销关系和供应链弹性对上述关系的调节作用,强调了供应链特征在管理碳风险中的关键作用。此外,研究还发现这些调节效应会对企业资源配置效率和创新能力的提升产生积极影响,为企业进行碳风险管理提供了多维度的战略视角。
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Investigating investor attention to carbon risk from a supply chain perspective
This paper examines the relationship between shareholder ownership and the intensity of corporate carbon emissions. The results indicate a significant negative correlation between shareholder ownership and carbon emissions intensity, thereby confirming the crucial role of shareholders in advancing corporate environmental responsibility. The study further explores the moderating effects of supply chain concentration, supply and sales relationships, and supply chain resilience on the aforementioned relationship, highlighting the key role of supply chain characteristics in managing carbon risk. Additionally, it was found that these moderating effects positively impact the efficiency of corporate resource allocation and enhance innovation capabilities, providing a multidimensional strategic perspective for businesses in carbon risk management.
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来源期刊
CiteScore
10.30
自引率
9.80%
发文量
366
期刊介绍: The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.
期刊最新文献
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