西安石油大学学报（社会科学版）2025，Vol.34Issue(4)：37-48,106,13.
碳排放权交易试点政策对企业ESG表现的影响研究
Study on the Impact of Carbon Emission Trading Pilot Policies on ESG Performance of Enterprises
李春霄 1宋秋枫1
作者信息
- 1. 西安石油大学经济管理学院,陕西西安 710065
- 折叠
摘要
Abstract
Based on the data of Chinese A-share listed companies from 2010 to 2024,the double differ-ence model was used to evaluate the relationship between carbon emission trading pilot policy and enterprise ESG.The results show that the pilot policy of carbon emission trading has significantly improved the ESG per-formance of enterprises.The mechanism test shows that the carbon emission trading pilot policy can improve the enthusiasm of enterprises to perform ESG through digital transformation and total factor productivity.Media attention significantly positively regulates the role of carbon emission trading pilot policy in the ESG perform-ance of enterprises.The results of heterogeneity analysis indicate that the promoting effect of the carbon emis-sion trading pilot policy on the ESG performance of enterprises is more obvious in state-owned enterprises,non-heavily polluting enterprises,high-tech enterprises,and enterprises in the eastern region.The paper clarifies the driving mechanism of carbon emission trading pilot policy in improving the ESG performance of en-terprises,which is of great significance for promoting the development of enterprises.关键词
碳排放权交易试点政策/ESG表现/双重差分法/数字化转型Key words
pilot policy of carbon emission trading/ESG performance/double difference method/diffence-in-difference method/digital transformation分类
管理科学引用本文复制引用
李春霄,宋秋枫..碳排放权交易试点政策对企业ESG表现的影响研究[J].西安石油大学学报（社会科学版）,2025,34(4):37-48,106,13.
