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Abstract：
Corporate carbon performance is a key driver of achieving corporate sustainability. The identification of factors that influence corporate carbon emissions is fundamental to promoting carbon performance. Based on the carbon disclosure project (CDP) database, we integrate the least absolute shrinkage and selection operator (LASSO) regression model and the fixed effects model to identify the determinants of carbon emissions. Furthermore, we rank determining factors according to their importance. We find that Capx enters the models under all carbon contexts. For Scope 1 and Scope 2, financial-level factors play a greater role. For Scope 3, corporate internal incentive policies and emission reduction behaviors are important. Different from absolute carbon emissions, for relative carbon emissions, the financial-level factors\' debt-paying ability is a vital reference indicator for the impact of corporate carbon emissions.
摘要：
企业碳绩效是实现企业可持续发展的关键驱动力。识别影响企业碳排放的因素是提高碳绩效的基础。基于碳披露项目(CDP)数据库,我们整合最小绝对收缩和选择算子(LASSO)回归模型和固定效应模型来确定碳排放的决定因素。此外，我们根据决定因素的重要性进行排序。我们发现Capx在所有碳环境下都进入模型。对于范围1和范围2，财务层面的因素发挥更大的作用。对于范围3，企业内部激励政策和减排行为很重要。与绝对碳排放不同，对于相对碳排放，财务层面的因素\'偿债能力是企业碳排放影响的重要参考指标。
