文献类型：期刊文献

中文题名：企业碳中和责任与劳动雇佣:“创值工具”还是“自利工具”

英文题名：Corporate Carbon Neutrality Responsibility and Employment:"Value-Creation Tool"or"Self-Interest Tool"

作者：李玉刚[1];许耿熙[1]

机构：[1]华东理工大学商学院,上海200237

年份：2025

卷号：40

期号：4

起止页码：66

中文期刊名：广东财经大学学报

外文期刊名：Journal of Guangdong University of Finance & Economics

收录：;北大核心:【北大核心2023】；

基金：教育部人文社会科学研究项目(20YJA630039)。

语种：中文

中文关键词：碳中和责任;劳动雇佣;声誉效应;融资优化效应

外文关键词：corporate carbon neutrality responsibility(CCNR);employment;reputational effect;financing optimization effect

摘要：全球气候持续变暖导致各类极端天气事件频发,引发社会公众对企业承担环境治理责任的强烈诉求,推动企业将履行碳中和责任纳入可持续发展战略的核心议程。选取2019—2023年沪深A股上市工业企业为研究样本,探究企业碳中和责任对劳动雇佣的影响效应。研究发现,企业履行碳中和责任有助于扩大劳动雇佣规模,创造更多就业机会,印证其作为“创值工具”的属性特征,且该效果主要是通过声誉效应和融资优化效应发挥作用。调节效应分析表明,CEO海外经历和企业成本转嫁能力正向调节碳中和责任与劳动雇佣之间的关系,地区环境规制对两者间的关系具有负向调节作用。进一步研究发现,碳中和责任扩大了高学历员工和销售人员的就业规模,缩减了生产人员的就业规模。本研究对于推动企业碳中和责任履行、提高就业水平具有重要政策意义。
The continuous global warming has led to frequent extreme weather events,triggering strong demands from the public for firms to take on environmental governance responsibilities,and promoting firms to fulill carbon neutrality responsibilities in the core agenda of sustainable development strategies.Using a sample of A-share listed industrial companies in Shanghai and Shenzhen from 2019 to 2023,this study examines the impact of corporate carbon neutrality responsibility(CCNR)on employment.The study finds that CCNR can increase firm employment and create more jobs,and confirm its role as a"value-creation tool".This effect is mainly achieved through reputation and financing optimization effects.The moderating effect analysis shows that CEO overseas experience and firm cost pass-through ability positively moderate the relationship between CCNR and firm employment,and regional environmental regulation negatively moderates the relationship between the two.Further research finds that CCNR expands the employment of highly educated employees and sales personnel,and reduces the employment of production personnel.This study has important policy implications for promoting CCNR engagement and improving employment levels.