패널 회귀 분석을 이용한 기업의 CO₂ 배출 요인에 대한 실증분석

초록

Purpose – As climate change emerges as a societal issue, corporate responsibility to regulate greenhouse gas emissions has been increasingly emphasized. This study aims to identify the factors that most significantly impact corporate emissions by analyzing publicly available data from 22 manufacturing and logistics companies. Design/Methodology/Approach – The study employs fixed-effects and random-effects models within panel regression analysis. Total CO₂ emissions (TC) and the combined data for Scope 1 and Scope 2 emissions (SC12) are set as dependent variables. Independent variables include corporate energy consumption, number of employees, revenue, company type, and country. Findings – The random-effects model with total CO₂ emissions as the dependent variable was found to be statistically significant. Energy consumption (EC) and the number of employees emerged as the most influential factors affecting total CO₂ emissions, suggesting that corporate size is a stronger determinant than company type or country-specific differences. Notably, Sweden exhibited negative coefficient estimates, highlighting distinctive national characteristics. Research Implications – This study contributes to policy design and academic literature on corporate sustainability. However, it is limited by the exclusion of variables related to corporate governance and environmental strategies. Future research is expected to address these limitations to provide more comprehensive insights.

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