School of Economics and Management, Taiyuan University of Technology

企业碳信息披露质量能够反映企业的碳排放与碳减排能力,也直接体现了企业内部的的低碳战略,是解决环境问题的重要调控因素。以我国碳市场交易试点作为准自然实验,采用双重差分法研究碳市场交易试点对于企业碳信息披露质量的影响。研究发现,碳市场交易试点显著促进了试点地区企业碳信息披露质量的提高。碳市场规模越大,对企业碳信息披露质量的促进作用就越显著。研究结论是政府要充分发挥碳市场交易试点对于企业碳信息披露质量的作用,完善我国企业的碳信息披露体系,对于目前我国的碳市场交易试点建设具有参考意义。

The quality of carbon information disclosure of enterprises can reflect the carbon emission and carbon reduction capacity of enterprises,and also directly reflect the low-carbon strategy within enterprises,which is an important regulatory factor to solve environmental problems. This paper takes China′s carbon market trading pilot as a quasi-natural experiment,and studies the influence of carbon market trading pilot on the quality of carbon information disclosure of enterprises by double difference method. It is found that the pilot of carbon market trading has significantly improved the quality of carbon information disclosure of enterprises in the pilot areas. At the same time,the larger the carbon market is,the more significant it will promote the quality of carbon information disclosure. The conclusion is that the government should give full play to the role of carbon market trading pilot in the quality of carbon information disclosure of enterprises and improve the carbon information disclosure system of Chinese enterprises,which is of reference significance for the construction of carbon market trading pilot in China at present.

李龙, 张永红. 碳市场交易试点与规模对企业碳信息披露质量的影响. 煤炭经济研究. 2024, 44(5): 67-74

LI Long, ZHANG Yonghong. Carbon market trading pilot,carbon market scale and the quality of carbon information disclosure of enterprises. Coal Economic Research. 2024, 44(5): 67-74