碳风险对企业财务政策的影响

Impact of Carbon Risk on Corporate Financial Policies

当前,全球环保意识增强,节能减排意义重大。国务院印发《“十四五”节能减排综合工作方案》,推进经济社会发展的全面绿色转型和高质量发展。在“碳达峰、碳中和”的高要求下,优化产业结构,促进产业产品绿色升级,成为建设中国式现代化的重要任务之一。社会各界逐渐开始广泛关注碳风险,迫使企业越来越重视碳风险管理。通过对碳风险的定义及类型的界定,重点探究碳风险对企业投资政策、筹资政策、股利政策的影响,提出风险应对策略,以降低碳风险给企业财务政策带来的负面影响。

At present,the global environmental protection awareness has increased,and energy conservation and emission reduction is of great significance.The State Council has issued Comprehensive Work Program on Energy Conservation and Emission Reduction for the Fourteenth Five-Year Plan to promote comprehensive green transformation and high-quality development of economic and social development.Under the high demand of "carbon peak and carbon neutral", optimizing the industrial structure and promoting the green upgrading of industrial products have become one of the important tasks in building Chinese-style modernization. The various sectors of society have gradually begun to pay widespread attention to carbon risk, forcing enterprises to pay more and more attention to carbon risk management. By defining the definition and types of carbon risk, the paper focuses on exploring the impact of carbon risk on corporate investment policies, financing policies, and dividend policies, and proposing risk response strategies to reduce the negative impact of carbon risk on corporate financial policies.