Yang Wu, Min Zhang, Tao Cui, Jun Yan
Guizhou Institute of Technology, School of Resources and Environmental Engineering, Guiyang, China.
Engineering Research Center of Carbon Neutrality in Karst Areas, Ministry of Education, Guiyang, China.
PLoS One. 2024 Dec 13;19(12):e0314805. doi: 10.1371/journal.pone.0314805. eCollection 2024.
Guizhou Province has abundant forest resources, and it has great economic value and social benefits to explore the practical path of forestry carbon sequestration. Based on the current situation of forestry carbon sequestration development in Guizhou Province, this paper innovatively integrates forestry carbon sequestration indicators into the existing Environmental, Social and Governance(ESG) evaluation system using an evolutionary game model. It analyzes the factors restricting forestry carbon sequestration and explores the influencing factors of forestry carbon sequestration benefit sharing bodies in Guizhou. Through regression analysis, the paper discusses the impact of enterprise ESG scores, government subsidy amounts, and forestry carbon sequestration costs on forestry carbon sequestration purchase volume. The research results show that enterprise ESG scores and government subsidy amounts have a significant positive impact on enterprise forestry carbon sequestration purchase volume, while forestry carbon sequestration costs have a significant negative impact. The results have passed the robustness test in different industries. The simulation analysis results show that the stable point of the evolutionary game is (1,0,1) and (1,1,0), which verifies that the ESG rating system with forestry carbon sequestration integration can promote enterprises to purchase more forestry carbon sequestration, i.e., the effectiveness of forestry carbon sequestration in activating the ESG rating system mechanism. Based on the research conclusions, the paper puts forward policy implications: the government should accelerate the construction of localized ESG rating systems, improve enterprise information disclosure and supervision, increase subsidies and reduce forestry carbon sequestration costs, and optimize carbon quota design.
贵州省森林资源丰富，探索林业碳汇的实践路径具有重大经济价值和社会效益。基于贵州省林业碳汇发展现状，本文创新性地运用演化博弈模型将林业碳汇指标纳入现有的环境、社会和治理（ESG）评价体系。分析了制约林业碳汇的因素，探讨了贵州省林业碳汇效益分享主体的影响因素。通过回归分析，讨论了企业ESG评分、政府补贴金额和林业碳汇成本对林业碳汇购买量的影响。研究结果表明，企业ESG评分和政府补贴金额对企业林业碳汇购买量有显著正向影响，而林业碳汇成本有显著负向影响。结果通过了不同行业的稳健性检验。仿真分析结果表明，演化博弈的稳定点为（1,0,1）和（1,1,0），验证了融入林业碳汇的ESG评级体系能够促进企业更多地购买林业碳汇，即林业碳汇对激活ESG评级体系机制的有效性。基于研究结论，本文提出政策建议：政府应加快构建本地化ESG评级体系，完善企业信息披露与监管，加大补贴并降低林业碳汇成本，优化碳配额设计。
