School of Management Engineering, Nanjing University of Information Science & Technology, Nanjing, 210044, Jiangsu Province, China.
Business School, Middlesex University London, London, NW4 2BT, UK.
Environ Sci Pollut Res Int. 2023 Apr;30(19):56484-56512. doi: 10.1007/s11356-023-26081-7. Epub 2023 Mar 15.
Corporate carbon performance is a key driver of achieving corporate sustainability. The identification of factors that influence corporate carbon emissions is fundamental to promoting carbon performance. Based on the carbon disclosure project (CDP) database, we integrate the least absolute shrinkage and selection operator (LASSO) regression model and the fixed effects model to identify the determinants of carbon emissions. Furthermore, we rank determining factors according to their importance. We find that Capx enters the models under all carbon contexts. For Scope 1 and Scope 2, financial-level factors play a greater role. For Scope 3, corporate internal incentive policies and emission reduction behaviors are important. Different from absolute carbon emissions, for relative carbon emissions, the financial-level factors' debt-paying ability is a vital reference indicator for the impact of corporate carbon emissions.
企业碳绩效是实现企业可持续发展的关键驱动因素。识别影响企业碳排放的因素对于促进碳绩效至关重要。本文基于碳披露项目（CDP）数据库，整合最小绝对值收缩和选择算子（LASSO）回归模型和固定效应模型，识别碳排放的决定因素。此外，我们根据重要性对决定因素进行排名。结果发现，在所有碳背景下，Capx 都进入了模型。对于范围 1 和范围 2，财务层面的因素发挥了更大的作用。对于范围 3，企业内部激励政策和减排行为较为重要。与绝对碳排放不同，对于相对碳排放，财务层面的偿债能力是影响企业碳排放的重要参考指标。
