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数字金融和气候风险信息披露信息披露
Hang Ren1, Jianzhong Huang2, Jinxin Ren1
1School of Economics, Shanghai University, Shanghai, China.
PloS one
|January 6, 2026
概括
数字金融在中国显著提升了企业的气候风险披露,这是由于融资放宽,环境责任强化和声誉增长所推动的. 这支持气候治理与数字创新一起.
科学领域:
- 环境经济学环境经济学
- 金融技术 金融技术
- 企业的社会责任 企业的社会责任
背景情况:
- 中国的"双碳"目标需要强有力的气候风险披露.
- 数字技术革命正在重塑企业信息披露战略.
- 数字金融与气候风险披露之间的相互作用是一个关键的新兴领域.
研究的目的:
- 调查数字金融发展对中国企业气候风险披露的影响.
- 确定数字金融影响气候风险披露的机制.
- 检查这种关系的调节和异质效应.
主要方法:
- 利用中国A股上市公司的样本.
- 使用计量经济学分析来确定因果关系.
- 进行稳定性测试和子组分析.
主要成果:
- 数字金融的发展大大促进了企业的气候风险披露.
- 关键的驱动因素包括缓解融资约束,加强环境责任和增强声誉激励.
- 机构压力积极地调节了这种关系,在不同地区和公司特点之间存在显著的异质性.
结论:
- 数字金融是加强企业气候风险披露的关键推动因素.
- 政策干预应考虑有效的气候治理的区域和企业特点.
- 研究结果为将数字金融创新与气候风险管理相结合提供实证支持.
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