Confucianism and corporate awareness of climate change

IF 1.9 Q2 BUSINESS, FINANCE

China Journal of Accounting Research Pub Date : 2025-04-23 DOI:10.1016/j.cjar.2025.100417

Bin Li, Yunzhi Lin, Wendai Lv

引用次数: 0

Abstract

Drawing on practice theory and Confucian ecological philosophy, this paper explores the relationship between Confucianism and corporate climate change awareness. Using a sample of Chinese A-share listed companies, we find that companies more influenced by Confucianism exhibit stronger climate change awareness. This positive relationship is further strengthened by government environmental governance. Impact channel tests show that Confucianism enhances corporate climate change awareness by promoting humanism, deontology and collectivism. Heterogeneity analysis shows that the positive correlation between Confucianism and climate change awareness persists in both non-carbon-intensive industries and struggling companies. Lastly, economic consequence tests indicate that Confucianism helps reduce corporate carbon emissions by enhancing climate change awareness.

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儒家思想与企业气候变化意识

本文借鉴实践论和儒家生态哲学，探讨儒家思想与企业气候变化意识的关系。以中国a股上市公司为样本，我们发现受儒家思想影响越大的公司表现出更强的气候变化意识。政府环境治理进一步加强了这种积极关系。影响通道测试表明，儒家思想通过促进人文主义、义务主义和集体主义来增强企业气候变化意识。异质性分析表明，儒家思想与气候变化意识之间的正相关关系在非碳密集型行业和困难企业中都存在。最后，经济后果测试表明，儒家思想有助于通过提高气候变化意识来减少企业的碳排放。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

China Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

4.70

自引率

0.00%

发文量

295

审稿时长

15 weeks

期刊介绍： The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.