摘要
在全球范围内,社会对气候变化和可持续发展的关注不断升温,企业在逐步认识到自身对环境的影响,以及面临的气候变化和碳排放带来的挑战。在这个背景下,以沪深A股2019-2022年先进制造业上市公司为样本,实证研究碳信息披露对企业财务绩效的作用效果与影响机理。结果表明:碳信息披露对企业财务绩效有正向影响;研发投入在碳信息披露和企业财务绩效之间起部分中介作用。研究结论对企业优化碳信息披露管理,实现高质量可持续发展具有重要意义。
Globally,society's concern about climate change and sustainable development has been rising,and companies are gradually recognising their impact on the environment and the challenges posed by climate change and carbon emissions.Against this background,the article empirically investigates the effect and mechanism of carbon disclosure on corporate financial performance using a sample of advanced manufacturing companies listed in Shanghai and Shenzhen A-shares from 2019-2022.The results show that carbon disclosure has a positive effect on corporate financial performance;R&D investment plays a partial mediating role between carbon disclosure and corporate financial performance.The findings are of great significance for enterprises to optimise carbon disclosure management and achieve high-quality sustainable development.
作者
石孙宇
张世豪
曹淇翔
Shi Sunyu;Zhang Shihao;Cao Qixiang(Business School,Hunan Agricultural University,Changsha Hunan 410128,China)
出处
《现代工业经济和信息化》
2023年第12期261-264,共4页
Modern Industrial Economy and Informationization
关键词
碳信息披露
研发投入
财务绩效
先进制造业
carbon disclosure
R&D investment
financial performance
advanced manufacturing industry
