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首页> 外文期刊>Journal of Sustainable Development >Determinants of Corporate Climate Change Mitigation Targets in Major United States Companies
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Determinants of Corporate Climate Change Mitigation Targets in Major United States Companies

机译：美国主要公司企业减缓气候变化目标的决定因素

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摘要

Setting greenhouse gas emission target is a critical step to meet the challenge of climate change. While the debate on global and national carbon emission targets has dominated every major climate change conference, little is known about how the firms set emission targets. Using a dataset on S&P 500 companies in the United States, we investigate the determinants of firm-level climate change mitigation targets, including target adoption and target metric (intensity target vs. absolute target). We find that companies with larger size, higher growth, better innovation, weaker capital constraint, and higher government pressure are more likely to establish emission targets. Further, firm growth has a negative (positive) and significant association with the use of absolute (intensity) target. This may be due to the fact that intensity target can better accommodate growth than absolute target. Policymakers and corporate managers may resort to those determinant factors in designing climate change policies to induce desirable firm-level target-setting behaviors.
机译：设定温室气体排放目标是应对气候变化挑战的关键步骤。尽管有关全球和国家碳排放目标的辩论已在每个主要的气候变化会议上占据主导地位，但对于企业如何设定排放目标知之甚少。使用美国S＆P 500公司的数据集，我们调查了企业级减缓气候变化目标的决定因素，包括目标采用和目标指标（强度目标与绝对目标）。我们发现，规模更大，增长更高，创新更好，资本约束较弱以及政府压力更高的公司更有可能制定排放目标。此外，公司增长与绝对（强度）目标的使用有负（正）和显着关联。这可能是由于强度目标比绝对目标可以更好地适应增长。决策者和公司经理可以在设计气候变化政策时利用这些决定性因素，以诱使公司制定理想的目标设定行为。

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