ESG信息披露行为对环保补贴双重目标实现的影响研究  

Environmental Benefit Assessment of End-of-Life Tire Refurbishment Based on the Life Cycle Assessment(LCA)Model

作　　者：马佳明 董骁[1,2] MA Jia-ming;DONG Xiao(Fudan University,Shanghai 200433;Shanghai Key Laboratory of Ecological and Environmental Governance Policy Simulation and Evaluation,Shanghai 200433,China)

机构地区：[1]复旦大学,上海200433 [2]上海市生态环境治理政策模拟与评估重点实验室,上海200433

出　　处：《中国环保产业》2024年第10期34-38,共5页China Environmental Protection Industry

基　　金：上海市生态环境局科研项目“新形势下上海市环境经济政策综合评估与优化策略研究”(沪环科[2023]第2号)。

摘　　要：本文选用2010—2022年披露ESG报告的沪深A股重污染行业上市公司为样本,构建多期双重差分模型,探究获得环保补贴的企业在ESG报告披露前后的企业环境绩效与环保投资的差异性。结果表明,企业ESG信息披露行为显著促进了企业环境绩效的改善及环保投资的增加,有助于环保补贴双重目标的实现。This paper selects the listed companies in the heavily polluted industries of the Shanghai and Shenzhen A-shares that disclosed ESG reports from 2010 to 2022 as the sample,constructs a multi-period difference-in-differences model,and explores the differences in corporate environmental performance and environmental protection investment before and after the disclosure of the environmental subsidy.The results show that the disclosure of corporate ESG information significantly promotes the improvement of corporate environmental performance and the increase of environmental protection investment,which is conducive to the realization of the dual objectives of environmental subsidies.

关 键 词：ESG信息披露 环保补贴双重目标 多期双重差分 

分 类 号：X324[环境科学与工程—环境工程]