问号屋：如何构建企业碳鉴证变量？

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文献来源 ASSU ：Carbon assurance, a dummy variable that equals 1 if the company has assured either its Scope 1 or Scope 2 carbon emissions and 0 otherwise（Adapted from the CDP） Luo, L., Zhang, J. (2024). A global study of climate uncertainty and carbon assurance. The British Accounting Review. （完） ………………………………