空间异质性视角下企业碳信息披露水平的 影响因素研究 ——基于制药行业上市公司的经验数据
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国家社会科学基金资助项目(19BJY082)


Research on the Influencing Factors of Corporate Carbon Information Disclosure from the Perspective of Spatial Heterogeneity:Empirical Data from Listed Companies in the Pharmaceutical Industry
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    摘要:

    碳信息披露不仅仅关乎环境保护,也与经济的发展密不可分。后疫情时代中国经济的发展中,对来自外在环境的影响因素的关注不可忽视。因此,采用制药行业上市公司的经验数据,选取2013—2019年存续的201家中国上市的医药企业的1 407个面板数据观测值为样本。运用stata 15.1软件,对制药行业上市企业的空间异质性影响因素构建了OLS模型进行回归分析。研究结果表明:经济发展水平、监管制度对于制药行业上市公司碳信息披露呈正相关,且影响显著,而自然禀赋与制药行业上市公司碳信息披露水平呈负相关。根据实证结果建议制药行业企业应把握宏观政策,紧跟时代潮流,且应遵循市场规律,加强区域协作,以进一步规范企业碳信息披露水平。

    Abstract:

    Carbon information disclosure is not only related to environmental protection, but also closely related to economic development. In the post-epidemic era of China’s economic development, a close attention should be paid to the influence factors from the external environment. Based on the empirical data collected from listed pharmaceutical companies in the pharmaceutical industry, a selection has been made of 1 407 panel data of 201 currently listed pharmaceutical companies in China from 2013 to 2019 as samples. By using Stata 15.1 software, an OLS model has been established for a regression analysis of the spatial heterogeneity influencing factors of listed companies in the pharmaceutical industry. The results show that the level of economic development, along with the regulatory system, is positively correlated with the carbon information disclosure of listed companies in the pharmaceutical industry with a significant impact, while the natural endowment is negatively correlated with the carbon information disclosure of listed companies in the pharmaceutical industry. Based on the empirical results, some suggestions are put forward for a further standardization of the corporate carbon information disclosure level of enterprises. According to the empirical results, it is suggested that pharmaceutical enterprises should grasp the macro policy, keep up with the trend of the times, and follow the market rules.

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陈媛媛,马从文,武亚平,杨 洁.空间异质性视角下企业碳信息披露水平的 影响因素研究 ——基于制药行业上市公司的经验数据[J].湖南工业大学学报,2021,35(4):46-55.

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  • 收稿日期:2021-03-20
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  • 在线发布日期: 2021-07-02
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