Research on Corporate Lobbying Behavior from a Carbon Accounting Perspective: The Correlation Between Lobbying Expenditures and Carbon Footprints

Xiaolin Deng

doi:10.47297/taposatWSP2633-456916.20250604

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Research on Corporate Lobbying Behavior from a Carbon Accounting Perspective: The Correlation Between Lobbying Expenditures and Carbon Footprints

Volume 6, Issue 4

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Research on Corporate Lobbying Behavior from a Carbon Accounting Perspective: The Correlation Between Lobbying Expenditures and Carbon Footprints
Research on Corporate Lobbying Behavior from a Carbon Accounting Perspective: The Correlation Between Lobbying Expenditures and Carbon Footprints
College of International Education, South China Agricultural University, Guangzhou, Guangdong, 510642, China
Vol. 6, Issue 4, Pages: 98-103(2025)
Published：22 April 2025
DOI：10.47297/taposatWSP2633-456916.20250604
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Deng Xiaolin.Research on Corporate Lobbying Behavior from a Carbon Accounting Perspective: The Correlation Between Lobbying Expenditures and Carbon Footprints[J].Theory and Practice of Science and Technology,2025,06(04):98-103.
DOI：

Deng Xiaolin.Research on Corporate Lobbying Behavior from a Carbon Accounting Perspective: The Correlation Between Lobbying Expenditures and Carbon Footprints[J].Theory and Practice of Science and Technology,2025,06(04):98-103. DOI： 10.47297/taposatWSP2633-456916.20250604.

摘要

Abstract

Given the escalating climate risks and policy uncertainties globally

the relationship between corporate carbon footprints and lobbying expenditures has become an urgent research topic. This study employs empirical analysis to examine this correlation from a carbon accounting perspective

utilizing data on lobbying expenditures and carbon emissions from selected U.S. publicly listed companies between 2011 and 2023. The findings reveal that: (1) A significant positive correlation exists between corporate carbon emission intensity and political lobbying investments. As corporate carbon footprints expand

their lobbying expenditures correspondingly increase. (2) For U.S. companies

the growth in carbon emissions exacerbates financing constraints

which in turn drives additional lobbying expenditures. (3) Against the backdrop of increasingly stringent environmental regulations

high-carbon-emitting firms tend to influence policy-making processes through lobbying to secure favorable treatment or delay the implementation of unfavorable environmental regulations. In contrast

low-carbon-emitting firms

facing relatively lower compliance costs and regulatory pressures

do not exhibit a significant increase in lobbying expenditures. This divergence highlights strategic differences among firms with varying carbon emission levels in responding to environmental policies.

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references

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