德勤－复旦会计论坛系列258期讲座信息

时间：2025年 11月11日（周二）下午13:30

地点：史带楼303教室

主持人: 张新教授

报告人: 汪诗蘅 Shiheng Wang （Hong Kong University of Science and Technology）

题目: Green Transition Through Government Contracting: Evidence from the 2014 EU Public Procurement Reform

摘要: We examine how green public procurement (GPP) reforms, which incorporate environmental considerations into the contracting process, affect the design of procurement contracts and the green transition of government suppliers. Using the staggered adoption of the 2014 EU public procurement directives, we find that the inclusion of green criteria increases following the GPP reform. While carbon-specific criteria also increase in procurement contracts, the change is relatively limited and mainly occurs in countries with more extensive GPP regulatory framework. Additionally, we observe a decline in direct emissions of government suppliers following the GPP reform, particularly among new suppliers and those with a greater increase in carbon contracting. Further analyses show that suppliers with emissions reductions are more likely to retain the procurement relationship following the GPP reform. Overall, our study highlights the importance of procurement contracting practices in promoting firms’ green transition and provides policy implications for public procurement reforms.