摘要
基于中国A股上市平台企业2010—2020年数据,采用爬虫文本分析技术测度企业与供应链成员的减排合作水平,实证检验其带来的经济效益。研究发现:开展供应链减排合作能够对平台企业价值创造产生促进作用;当企业所在地区是低碳试点城市时,这种正向影响更为显著。此外,供应链减排合作可以通过提高企业的碳信息披露水平、增加绿色研发投入带来价值提升,进而促进平台经济高质量发展。进一步,供应链减排合作带来的效益可以沿供应链溢出到平台企业的主要供应商和客户,促进多方价值创造,实现平台企业价值引领与繁荣经济。为引导平台企业实现供应链低碳转型,促进平台经济健康发展,应完善平台企业供应链减排合作内外部制度环境;积极推进碳信息披露改革,将供应链减排合作纳入ESG披露体系;促进平台企业加大绿色研发投入,带动地区及周边经济高质量发展。
This paper uses text analysis technology to evaluate the degree of cooperation in carbon emission reduction among platform enterprises and supply chain participants and empirically tests the economic benefits, based on data from Chinese A-share listed enterprises from 2010 to 2020. The results show that platform enterprises’ ability to create value can be enhanced by supply chain collaboration on carbon emission reduction. When the region where the platform enterprise is located is a low-carbon pilot city, this beneficial impact is more noticeable. Additionally, by improving the level of carbon information disclosure and increasing investments in green research and development, cooperation in the supply chain to reduce carbon emissions can increase the value of businesses and support the high-quality growth of platform economy. Further, the benefits brought by carbon emission reduction cooperation in the supply chain can spread to the primary suppliers and customers of platform enterprises, thus promoting multi-party value creation. This can realize the value of platform enterprises and the prosperity of the economy. In order to guide the platform enterprises toward realizing the low-carbon transformation and promoting the healthy development of the platform economy, the internal and external institutional environment of the platform enterprises’ supply chain emission reduction cooperation should be improved. The government should actively promote the reform of carbon information disclosure, such as integrating supply chain emission reduction cooperation into the ESG disclosure system. Platform enterprises should also increase investment in green research and development to drive high-quality economic development in the surrounding areas.
作者
周园
张天娇
周昊明
Zhou Yuan;Zhang Tian-jiao;Zhou Hao-ming(College of Accounting,Jilin University of Finance and Economics,Jilin Changchun 130117;Guanghua School of Management,Peking University,Beijing 100871)
出处
《经济纵横》
北大核心
2023年第3期69-79,共11页
Economic Review Journal
基金
吉林省科技厅创新发展战略研究项目“吉林省智慧健康医疗供应链生态系统建设研究”(编号:20230601115FG)的成果。
关键词
“双碳”目标
平台经济
平台企业
低碳供应链
合作减排
Double Carbon
Platform Economy
Platform Enterprises
Low-carbon Supply Chain
Carbon Emission Reduction Collaboration