摘要
在政府对于环保重视程度与日俱增的背景下,深入研究环境信息披露如何影响企业对外投资区位选择和风险决策,对我国高水平开放以及企业高质量发展具有非常重要的意义。在实证分析中,选择2008—2019年中国A股上市公司为样本,使用固定效应模型对环境信息披露质量影响企业跨国投资风险偏好进行研究,得到的最终结果表明,环境信息披露质量越高,企业越倾向于选择风险较小的国家进行投资。根据这一实证结果,为积极响应“双碳”政策以及提高我国对外投资效率,提出了一些对策及建议。
Under the background that the government attaches more and more importance to environmental protection,in-depth study on how environmental information disclosure affects the location choice and risk decision of enterprises' foreign investment is of great significance for China's high-level opening up and high-quality development of enterprises.In the empirical analysis,through the choice of China's a-share listed companies from 2008 to 2019 as A sample,and the use of fixed effects model of environmental information disclosure quality affects enterprise multinational investment risk appetite,to get the final result shows that the environmental information disclosure quality is higher,the enterprise more inclined to choose to invest risk of smaller countries.According to the empirical results,the author also provides some countermeasures and suggestions for actively responding to the “double carbon”policy and improving the efficiency of China's foreign investment.
作者
傅文婷
彭程
Fu Wenting;Peng Cheng(Sichuan International Studies University,Chongqing 400000,China)
出处
《经济研究导刊》
2023年第6期78-81,共4页
Economic Research Guide
基金
重庆市社会科学规划项目(2018YBJJ032)。
