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題名：強制性碳披露和可持續性創新
作者：陳堅強
作者(外文)：Chen, Jianqiang
校院名稱：國立清華大學
系所名稱：計量財務金融學系
指導教授：謝佩芳
許博炫
學位類別：博士
出版日期：2023
主題關鍵詞：溫室氣體報告計劃；綠色創新；環境監管；氣候變遷；GHGRP；Green Innovation；Environmental Regulations；Climate Change
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This study explores the relationship between climate change regulation and corporate low-carbon innovation outputs. After the implementation of the Greenhouse Gas Reporting Program (GHGRP), a regulation requiring corporate greenhouse gas emissions disclosure, we observe a significant 6% increase in the count of climate patents and an 18% increase in the value of climate patents for firms with higher inefficient CO2 emissions, demonstrating their commitment to climate change mitigation and sustainability. The adoption of climate change mitigation technologies results in a substantial reduction of estimated CO2 emissions for these firms. The growth of corporate climate innovation is driven by external pressure, including firms with stricter environmental regulations and more climate change mitigation-oriented analyst coverage. Firms with higher inefficient CO2 emissions are more likely to have ESG compensation policies after the regulation. Evidence suggests that firms incorporate the sustainability value when they face external pressure of social responsibility.
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