Jiang Tianjiao, Li Hua, Sun Qiubai
School of Business Administration, University of Science and Technology Liaoning, Anshan, 114051, China.
Heliyon. 2024 Aug 29;10(17):e36938. doi: 10.1016/j.heliyon.2024.e36938. eCollection 2024 Sep 15.
Improving corporate carbon emission performance is an important driving force for realising the low-carbon development of China's economy. Carbon information disclosure is an environmental regulatory tool proposed in the context of carbon neutrality, this study examines whether carbon information disclosure effectively influences carbon emission performance. Based on the data from 30 provinces in China from 2012 to 2021, this paper examines the structural characteristics of carbon information disclosure using social network analysis, accounting for the carbon emission performance of industrial enterprises in each province in China. Using the spatial econometric model, we apply the undesirable slacks-based measure model and examine the impact of the spatial network characteristics of carbon information disclosure on carbon emission performance. Results show that the overall density of carbon information disclosure networks of industrial enterprises in Chinese provinces is low, so there is much room for improvement. Additionally, there is spatial dependence on carbon emission performance among neighbouring provinces. Moreover, the out-degree centrality and betweenness centrality of carbon information disclosure networks significantly negatively affect carbon emission performance. However, the inhibitory effect of the in-degree centrality of carbon information disclosure networks on carbon emission performance is not significant. The unique findings of this paper are relevant to environmental policy formulation and assessment.
提升企业碳排放绩效是实现中国经济低碳发展的重要驱动力。碳信息披露是在碳中和背景下提出的一种环境监管工具，本研究考察碳信息披露是否能有效影响碳排放绩效。基于2012年至2021年中国30个省份的数据，本文运用社会网络分析方法考察碳信息披露的结构特征，并考虑中国各省份工业企业的碳排放绩效。运用空间计量模型，我们应用非期望产出的基于松弛测度模型，考察碳信息披露的空间网络特征对碳排放绩效的影响。结果表明，中国各省份工业企业碳信息披露网络的整体密度较低，因此有很大的提升空间。此外，相邻省份之间的碳排放绩效存在空间依赖性。而且，碳信息披露网络的出度中心性和中介中心性对碳排放绩效有显著的负向影响。然而，碳信息披露网络的入度中心性对碳排放绩效的抑制作用不显著。本文的独特发现与环境政策的制定和评估相关。
