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气候风险是否会影响公司自愿披露环境信息? 中国台风事件的证据
1School of Business, Sun Yat-sen University, Guangzhou, 510275, China.
Journal of environmental management
|February 11, 2026
概括
在气候冲击之后,企业增加了环境披露. 受灾害影响的公司对直接影响做出反应,而邻近的公司则对感知到的风险做出反应,受治理和媒体关注的影响.
科学领域:
- 环境科学 环境科学
- 适应气候变化 适应气候变化
- 企业的社会责任 企业的社会责任
背景情况:
- 环境信息披露是应对气候冲击的关键企业战略.
- 气候冲击,如台风,对企业构成重大风险.
- 了解企业对气候风险的反应对于弹性至关重要.
研究的目的:
- 检查实际气候冲击和感知到的气候风险如何影响自愿环境信息披露 (VEID).
- 区分 VEID 的驱动因素,对于灾难影响地区的企业和灾难邻近地区的企业.
- 分析企业环境披露行为的机制和衰变效应.
主要方法:
- 对中国主要台风 (2008-2022) 数据的分析.
- 在受灾地区和灾难邻近地区的企业之间进行区分.
- 机制分析侧重于内部治理和外部关注气候变化.
主要成果:
- 受灾害影响的企业由于直接影响而增加VEID;邻近的企业由于感知到的风险而增加VEID.
- 内部治理在受影响的企业中驱动VEID;外部关注在邻近的企业中驱动VEID.
- 邻近地区的风险感知随着距离的增长而下降;对于这两种类型的公司来说,披露行为缺乏持续性.
结论:
- 实际的气候冲击和感知到的气候风险触发了不同的企业披露机制.
- 距离衰减和持久衰减效应在企业环境披露中具有重要意义.
- 企业对气候风险的反应取决于背景,受到近距离和感知的影响.
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