能源转型与企业环境责任履行——基于新能源示范城市建设的政策实验  

Energy Transition and Corporate Environmental Responsibility Fulfillment

作　　者：苏晨晨 柳艳红 Su Chenchen;Liu Yanhong

机构地区：[1]中央民族大学经济学院,北京100081

出　　处：《企业经济》2025年第4期78-88,共11页Enterprise Economy

基　　金：国家社会科学基金重大项目“包容性绿色增长的理论与实践研究”(项目编号:19ZDA048)。

摘　　要：优化能源政策是中国能源转型的重要方向,也是企业可持续发展的重要途径。基于2009—2022年中国A股上市公司的数据,以新能源示范城市政策为一项准自然实验,探索新能源示范城市建设对企业环境责任履行的影响。研究发现:新能源示范城市建设对企业环境责任履行具有显著的促进作用,且该结论通过一系列稳健性检验依然成立。新能源示范城市建设主要借助政府政策激励、市场竞争及公众媒体关注等路径发挥作用。其中:从企业维度看,非国有企业、成长期企业的政策效应更为显著;从行业类型看,重污染行业、劳动密集型行业企业的环境责任履行效果提升尤为突出;从城市特征看,新能源示范城市政策对企业环境责任履行的赋能作用更多体现于中心城市、非资源型城市。基于此,本文提出强化政策引导、优化市场竞争环境、实施差异化政策以及建立环境管理体系等建议。Optimizing energy policy is an important direction for China's energy transition and an important way for the sustainable development of enterprises.Based on the data of China's A-share listed companies from 2009 to 2022,this paper takes new energy demonstration city policy as a quasi-natural experiment to explore the impact of new energy demonstration city construction on corporate environmental responsibility fulfillment.It is found that the construction of new energy demonstration cities has a significant promoting effect on the fulfillment of corporate environmental responsibility,and the conclusion still holds through a series of robustness tests.The construction of new energy demonstration cities mainly plays a role through government policy incentives,market competition and public media attention.Among them,in terms of enterprise dimension,the policy effect is more significant for non-state-owned enterprises and enterprises in the growth period.From the perspective of industry types,the improvement of environmental responsibility performance of enterprises in heavy polluting industries and labor-intensive industries is particularly prominent.From the perspective of city characteristics,the empowering effect of the new energy demonstration city policies on the fulfillment of corporate environmental responsibility is more often reflected in central cities and non-resource cities.Based on this,this paper puts forward suggestions on strengthening policy guidance,optimizing market competition environment,implementing differentiated policies and establishing environmental management system.

关 键 词：新能源示范城市 能源转型 企业环境责任 双重差分模型 

分 类 号：F270[经济管理—企业管理]