“双碳”背景下绿色转型对钢铁企业财务绩效影响研究

Research on the Impact of Green Transformation on the Financial Performance of Iron and Steel Enterprises Under the Background of"Dual Carbon"

2020年“双碳”目标的提出,彰显了我国走绿色低碳之路的决心与毅力。高能耗、高污染企业首当其冲,尤其是钢铁企业积极响应国家号召,开展低碳绿色转型。文章以归纳分析、实证分析等方法系统研究了目前钢铁企业在“双碳”背景下进行绿色转型的动因及路径,并选取2022年45家上市钢铁企业作为样本,根据这些样本的财务指标平均值来分析企业绿色转型是否对财务绩效产生影响,以此为其他高能耗、高污染企业提供借鉴。

The proposal of the"dual carbon"goal in 2020 demonstrates China's determination and perseverance to take a green and low-carbon path.Enterprises with high energy-consumption and high pollution are the first to bear the brunt,especially iron and steel enterprises.They actively respond to the call of the state to carry out low-carbon and green transformation.This paper systematically studies the drivers and paths of green transformation of iron and steel enterprises in the context of"dual carbon"by means of inductive analysis and empirical analysis,and selects 45 listed iron and steel enterprises in 2022 as samples.It analyzes whether the green transformation of enterprises has an impact on financial performance through the average financial indicators of these samples,so as to provide reference for other enterprises with high energy-consumption and high pollution.