碳信息披露、环境监管与企业绩效——基于我国钢铁上市企业的研究

Carbon Information Disclosure,Environmental Regulation and Corporate Performance-A Study Based on Listed Iron and Steel Enterprises in China

对2016—2020年我国钢铁上市公司的数据进行分析,探究碳信息披露与企业绩效之间的关系,以及环境监管在二者之间的调节作用。研究表明,提高碳信息披露质量水平有助于提高企业绩效。环境监管度通过加强社会公众对企业的认同和支持,在碳信息披露与企业绩效之间发挥正向调节作用。研究结论可为我国钢铁企业建立长期的竞争优势和获取经济效益提供参考,具有一定的借鉴意义。

The data of listed steel companies in China from 2016 to 2020 were analysed to explore the relationship between carbon information disclosure and corporate performance,and the moderating role of environmental regulation between the two.The study shows that improving the level of carbon information disclosure quality can help improve corporate performance.The degree of environmental regulation plays a positive moderating role between carbon information disclosure and corporate performance by strengthening public recognition and support for the companies.The findings of the study provide a reference value for Chinese steel enterprises to establish long-term competitive advantages and obtain economic benefits,and have certain implications.