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绿色信贷贴息政策是我国引导企业绿色转型、助力“双碳”目标实现的重要财政金融工具,而企业碳信息披露是政策落地的重要微观传导节点。基于中国A股上市公司2008—2023年数据,采用多期双重差分模型,实证检验地方绿色信贷贴息政策对企业碳信息披露的影响。研究发现,绿色信贷贴息政策的实施提升了企业碳信息披露质量,且结论通过了平行趋势检验、安慰剂检验等稳健性检验;机制分析表明,该政策主要通过激励企业绿色创新与提高媒体关注度促进企业碳信息披露质量的提升;异质性分析发现,融资约束强、地区环境规制力度弱的企业,绿色信贷贴息政策对碳信息披露质量具有更强的提升作用;经济后果检验发现,政策在促进企业碳信息披露质量提升的同时,能够显著促进企业价值的增长。不仅为绿色信贷贴息政策的效果提供了经验证据,而且拓展了推动企业高质量碳信息披露的可行路径。

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