科学研究
报告题目：Navigating Emission Reduction: The Interaction of Disclosure Regulation and Institutional Support in China
报告人：张越
报告时间：2024年12月18日（周三）15:15-16:45
报告地点：劝学楼245
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
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.
【报告人简介】
张越，北京大学光华管理学院会计系博士研究生。研究兴趣包括可持续发展（ESG）、资本市场信息披露和监管政策等。研究成果发表于《会计研究》《中国会计评论》。曾获北京大学博士生校长奖学金。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
