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环境信息披露政策与企业绿色创新

Environmental Information Disclosure Policy and Corporate Green Innovation
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摘要 文章以2010年出台的《上市公司环境信息披露指南》作为外生冲击,使用双重差分法评估了环境信息披露政策对企业绿色创新能力的影响。区别于单纯的促进还是阻碍的争论,文章还关注了环境信息披露政策对绿色创新质量和创新效率的影响。研究发现:1)环境信息披露政策显著挤出了企业的绿色创新,挤出路径是企业的人力资本投入减少和企业的环保补助减少;2)挤出效应对于所在区域法律环境更为严格、公众关注程度更高、信息传播速度更快的企业更为明显;3)环境信息披露政策挤出的是企业的绿色创新泡沫,反而提升了企业的绿色创新效率和质量。研究结论为环境信息披露政策推动企业高质量发展提供了佐证,也为环境规制实践提供了有价值的参考。 This paper evaluates the impact of environmental information disclosure policies on enterprises'green innovation ability by using the Differences-in-Differences method with the“Guidelines on Environmental Information Disclosure for Listed Companies”issued in 2010 as an exogenous impact.In contrast to the previous literature that debate on whether the environmental information disclosure polices promote or hinder the green innovation,this paper also focuses on the impact of environmental information disclosure policies on the quality and efficiency of green innovation.The study finds that:1)Environmental information disclosure policies significantly crowd out the green innovation of enterprises,and the crowding out path is the reduction of enterprises'human capital investment and environmental protection subsidies;2)The crowding out effect is more obvious for companies which are located in regions with more stringent legal environment,higher degree of public concern,and faster information dissemination;3)The pressure of environmental information disclosure squeezes out the green innovation bubble of enterprises,and improves the efficiency and quality of green innovation instead.The research conclusions provide evidence that environmental information disclosure policies promote the high-quality development of enterprises and provide useful references for environmental regulation practice.
作者 王广亮 唐博昂 WANG Guang-liang;TANG Bo-ang
出处 《吉林大学社会科学学报》 CSSCI 北大核心 2024年第5期55-71,236,共18页 Jilin University Journal Social Sciences Edition
基金 国家社会科学基金重大项目(21ZDA006)。
关键词 环境信息披露 绿色创新 创新质量 创新效率 disclosure of environmental information green innovation innovation quality innovation efficiency
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