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① 《国家发展改革委关于印发<节能低碳技术推广管理暂行办法>的通知》中的“二氧化碳减排量估算方法及参数选择”中公布了各种能源的排放系数，详见https://www.ndrc.gov.cn/xxgk/zcfb/tz/201401/t20140110_964014.html。

② 具体测算公式为：■。其中，pfkt表示企业f在t年k产品的出口价格，∑n∈Ni μnktpnkt为所有企业k产品出口价格的加权均值，μnkt为n企业t年k产品出口额占k产品总出口额的比重，pnkt为n企业t年k产品的出口价格，Ni表示出口企业组合，μkt表示企业t年k产品出口额占该企业总出口的比重，Ki表示出口产品组合。

(1)笔者依据CEPII数据进行测算而得，具体测算方法见本文变量选取部分。

(1)数据来源:2024年11月7日，国务院国资委发布的《中央企业上市公司ESG蓝皮书》。

(1)2010年低碳城市试点名单:广东、辽宁、湖北、陕西、云南五省;天津、重庆、深圳、厦门、杭州、南昌、贵阳、保定八市。

(1)采用LP方法测算。

(2)限于篇幅，估计结果未予给出，留存备索。

(1)高污染行业包括:食品制造业(C14)，石油加工、炼焦及核燃料加工业(C25)，化学原料及化学制品制造业(C26)，黑色金属冶炼及压延加工业(C32)，有色金属冶炼及压延加工业(C33)，农副食品加工业(C13)，纺织业(C17)，皮革、毛皮、羽毛(绒)及其制品业(C19)，造纸及纸制品业(C22)，非金属矿物制品业(C31)，电力、热力的生产和供应业(D44)，煤炭开采和洗选业(B06)，黑色金属矿采选业(B08)，有色金属矿采选业(B09)，非金属矿采选业(B10)，医药制造业(C27)，化学纤维制造业(C28)，石油和天然气开采业(B07)，饮料制造业(C15)，木材加工及木竹藤棕草制品业(C20)，通用设备、计算机及其他电子设备制造业(C40)，水的生产和供应业(D46)，金属制品业(C34)，通用设备制造业(C35)，专用设备制造业(C36)，交通运输设备制造业(C37)。其余行业为中低污染行业。