碳信息披露质量、政府补助与绿色技术创新  

Quality of Carbon Information Disclosure,Government Subsidies and Green Technology Innovation

作　　者：雷芳[1] 马智胜[1] 邱卫林[1] Lei Fang;Ma Zhisheng;Qiu Weilin

机构地区：[1]东华理工大学经济与管理学院,江西南昌330013

出　　处：《企业经济》2024年第9期124-134,共11页Enterprise Economy

基　　金：江西省人文社科研究项目“双碳背景下企业碳信息披露质量影响因素及提升路径研究”(项目编号:GL22114);江西省高校人文社会科学重点研究基地开放基金项目“‘双碳’目标下ESG表现对资源型企业绿色创新的影响研究”(项目编号:22GJDGL01)。

摘　　要：“双碳”目标是我国高质量发展的必然选择,强化企业碳信息披露有利于推动企业绿色转型,促进经济高质量发展和“双碳”目标实现。本文基于2012—2022年深沪A股重污染行业上市企业面板数据,利用中介效应模型计量检验了碳信息披露质量对企业绿色技术创新的影响以及政府补助的中介效应,分析了内部监督的调节作用,并就不同企业规模及性质的碳信息披露质量对绿色技术创新的影响水平进行异质性分析。研究结果显示:碳信息披露质量对企业绿色技术创新有正向促进作用,且政府补助在其中具有中介效应。良好的内部监督机制能够促进企业绿色技术创新,内部监督程度越高,中介效应越强。异质性分析发现,国有企业的碳信息披露质量和规模较大的企业碳信息披露质量,对于企业绿色技术创新的促进作用更显著。应制定完善的信息披露政策和规范,提高碳信息披露质量;优化政府补助政策,助力企业绿色技术创新;强化内部监督机制,健全碳信息披露监管体系,切实提高碳信息披露质量,助力绿色技术创新。The goal of"double carbon"is an inevitable choice for China's high-quality development.Strengthening carbon information disclosure is conducive to promoting green transformation of enterprises,promoting high-quality economic development,and achieving the goal of"double carbon".Based on the panel data of Shenzhen and Shanghai A-share listed enterprises in heavily polluting industries from 2012 to 2022,this paper uses the intermediary effect model to measure the impact of carbon information disclosure quality on the green technology innovation of enterprises and the intermediary effect of government subsidies,and analyzes the regulatory role of internal supervision.The heterogeneity of the impact of carbon information disclosure quality on green technology innovation is also analyzed.The results show that the quality of carbon information disclosure has a positive promoting effect on the green technology innovation of enterprises,and the government subsidies have a mediating effect.Good internal supervision mechanism can promote the green technology innovation of enterprises,and the higher the degree of internal supervision,the stronger the intermediary effect.Heterogeneity analysis shows that the quality of carbon information disclosure in state-owned enterprises and larger enterprises has a more significant promoting effect on the green technology innovation of enterprises.It is necessary to formulate sound information disclosure policies and norms to improve the quality of carbon information disclosure,optimize government subsidy policies to assist enterprises in green technology innovation,strengthen internal supervision mechanisms,improve the regulatory system of carbon information disclosure,effectively improve the quality of carbon information disclosure,and assist green technology innovation.

关 键 词：碳信息披露质量 政府补助 内部监督 绿色技术创新 中介效应 

分 类 号：F273[经济管理—企业管理] F275[经济管理—国民经济]