德勤－复旦会计论坛系列259期讲座信息
时间：2025年 11月18日（周二）下午13:30
地点：史带楼303教室
主持人: 张新 教授
报告人: Xin Zheng （The University of British Columbia）
题 目: Adaptation to Climate-induced Regulatory Risk: A Labor Perspective
摘 要: We investigate the impact of climate-induced labor regulations on technology adoption and employment at the plant level, focusing on the Heat Illness Prevention Standard (HIPS) implemented in California and Washington. This standard, designed to protect outdoor workers from heat-related risks, varies in impact across occupations and industries. Employing a difference-in-differences approach, we find that following the implementation of HIPS, plants in these states with greater labor exposure significantly increase their information technology (IT) intensity compared to those with lesser labor exposure and those in states without HIPS. This increase in IT capital is accompanied by a reduction in employment levels. These strategic responses enhance labor productivity, highlighting firms’ efforts to mitigate the financial impacts of climate regulations by leveraging technology over labor.
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