德勤－复旦会计论坛系列209期讲座
时 间：2023年 10月26日（周四）下午1:30
地 点：史带楼301教室
主持人：张新 教授
报告人：Shiheng Wang, Associate Professor (The Hong Kong University of Science and Technology)
题 目：The Effect of Mandatory Carbon Disclosure along Global Supply Chains
摘 要：
We examine whether and how mandatory carbon disclosure affects the transmission of carbon emissions through a firm’s global supply chain. Using the 2013 UK carbon disclosure regulation that mandates the reporting of Scopes 1 and 2 emissions (from firms’ own activities and purchased energy) but not Scope 3 emissions (from purchased goods and services), we find that affected UK firms experience a decrease in Scopes 1 and 2 emissions but an increase in Scope 3 emissions following the mandate. Consistent with emission outsourcing, affected UK firms exhibit a substitutional relationship between the changes in the Scopes 1 and 3 emissions. Further, foreign suppliers of affected UK firms, but not domestic suppliers, increase Scope 1 emissions following the disclosure mandate. This increase is more pronounced among foreign supplier with stronger and longer relationship with affected UK firms and in industries with fewer customers. Our findings highlight the importance of considering corporate supply chains when implementing mandatory carbon disclosures.
会计学系
2023-10-20
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