承担环境责任如何影响银行信用风险?——基于绿色信贷的视角  

How Does Undertaking Environmental Responsibility Affect Bank Credit Risk?--Based on the Perspective of Green Credit

作　　者：郭亚伟 郭冰倩 林婉龄 汪宁丽 GUO Ya-wei;GUO Bing-qian;LIN Wan-ling;WANG Ning-li

机构地区：[1]福州大学经济与管理学院 [2]上海大学经济学院

出　　处：《电子科技大学学报(社科版)》2025年第1期83-102,共20页Journal of University of Electronic Science and Technology of China(Social Sciences Edition)

基　　金：国家自然科学基金青年项目(72103045);教育部人文社科项目(21YJC630035);福建省中青年项目(JAS20027).

摘　　要：银行承担环境责任如何影响其信用风险是当今可持续发展背景下亟须研究的重要议题。本文从绿色信贷的视角出发,使用2005~2022年中国131家上市和非上市银行样本数据,构造倾向性得分匹配–多时点双重差分模型,分析承担环境责任如何影响银行的信用风险。研究发现,绿色信贷对商业银行的信用风险有显著降低作用。其次,调节机制分析发现,地区市场化水平对实施绿色信贷商业银行的风险水平具有正向调节作用,银行声誉水平起着负向调节作用。异质性分析表明,绿色信贷对已上市、资产规模较大、流动性充足、位于东部的商业银行而言,其信用风险降低效应更加显著。研究结论为深入理解银行承担环境责任的影响和完善商业银行信用风险监管体系提供了参考依据。How banks’assumption of environmental responsibility affects their credit risk is an important issue that demands urgent research in the current context of sustainable development.This article adopts the perspective of green credit and utilizes the sample data of 131 listed and unlisted banks in China from 2005 to 2022 to construct a propensity score matching-multiple time-point difference-in-differences model for analyzing how undertaking environmental responsibility influences the credit risk of banks.The research discovers that green credit has a remarkable reduction effect on the credit risk of commercial banks.Secondly,the analysis of the adjustment mechanism reveals that the regional marketization level has a positive adjusting effect on the risk level of commercial banks implementing green credit,while the bank reputation level plays a negative adjusting role.Heterogeneity analysis shows that for listed commercial banks with large asset scales,sufficient liquidity,and located in the eastern region,the credit risk reduction effect of green credit is more significant.The research conclusion offers a reference basis for in-depth understanding of the influence of banks’assumption of environmental responsibility and for the improvement of the credit risk supervision system of commercial banks.

关 键 词：绿色信贷 信用风险 商业银行 倾向性得分匹配 多时点双重差分 

分 类 号：F49[经济管理—产业经济]