Research on the Impact of Green Technology Spillover on Corporate Carbon Emission Performance

As an important way to promote green technology innovation， it is worth paying attention to whether and how green technology spillover can affect the carbon emission performance of enterprises in the context of “dual carbon”. Based on data from Chinese A-share listed companies from 2008 to 2023， this paper empirically tests the impact and mechanism of SGT on corporate carbon emission performance. Research has found that SGT can significantly improve corporate carbon emission performance， and this conclusion still holds true after a series of robustness tests such as changing sample periods and removing extreme values； Heterogeneity tests indicate that the impact of SGT on corporate carbon emission performance exhibits heterogeneous characteristics in terms of region， ownership nature， technological level， and environmental background； Mechanism verification shows that the SGT mainly enhances the carbon emission performance of enterprises through industrial structure upgrading， quality certification and green certification. This article not only enriches the research on corporate carbon emission performance from the perspective of SGT， but also provides more specific policy recommendations for improving corporate carbon emission performance.