報告題目：Navigating Emission Reduction: The Interaction of Disclosure Regulation and Institutional Support in China
報 告 人：張越
報告時間： 2024年12月18日（周三）15:15-16:45
報告地點：勸學樓245
主辦單位：東北財經大學會計學院、遼寧省資本市場財務與會計研究生創(chuàng)新與學術交流中心
【報告摘要】
We examine how the carbon-reduction effect of a disclosure regulation varies with the availability of institutional complementarities in China. Our analysis exploits the 2021 mandate by the Chinese Securities Regulatory Commission (CSRC) urging public firms to disclose their carbon-reduction measures and outcomes. We define treatment firms as those that initiated and disclosed carbon reduction efforts in 2021, and control firms as those that did not. We further categorize firms based on the level of institutional support available to them, which includes access to human capital, green financing, and government environmental spending. Our results show that in regions with strong support, treatment firms significantly reduce carbon intensity and emissions compared to matched control firms, whereas in regions with limited support, the difference is statistically insignificant. These findings highlight the importance of complementing carbon disclosure regulations with institutional support to effectively reduce carbon emissions in China.
【報告人簡介】
張越，北京大學光華管理學院會計系博士研究生。研究興趣包括可持續(xù)發(fā)展（ESG）、資本市場信息披露和監(jiān)管政策等。研究成果發(fā)表于《會計研究》《中國會計評論》。曾獲北京大學博士生校長獎學金。
【特別提醒】
未經論文作者和主辦方允許，嚴禁將講座內容錄制并公開傳播，違者將有可能被追究法律責任。
撰稿：曲琦 審核：許浩然 單位：東北財經大學會計學院 遼寧省資本市場財務與會計研究生創(chuàng)新與學術交流中心
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