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最近正好在写有关的题目，如楼上答主所述，确实大部分文献只是根据十六类行业分类，未给出2012证监会行业代码，我找到了去年的一篇c刊里有给出2012行业代码，但我认为不同作者定义的不同，不一定是该作者所给的这些行业，事实上，我在写的时候发现了其他行业（以2012年证监会代码划分）也在十六类行业中，我定义的重污染行业就跟这个不同。
[1]马永强,赵良凯,杨华悦,唐国琼.空气污染与企业绿色创新——基于我国重污染行业A股上市公司的经验证据[J].产业经济研究,2021(06):116-128.DOI:10.13269/j.cnki.ier.2021.06.009.今天又看到一篇，英文文献我看的相对比较少 ，应该不止这篇，中文的我看了蛮多只发现了上面那一篇。
Zhou, Di, Yuan Qiu&Mingzhe Wang. 《Does Environmental Regulation Promote Enterprise Profitability? Evidence from the Implementation of China’s Newly Revised Environmental Protection Law》. Economic Modelling 102 (2021): 105585. https://doi.org/10.1016/j.econmod.2021.105585.
*According to the Guidelines for Classification of Listed Companies (Amended in
2012), 17 industries, including coal mining and washing (B06); oil and gas
extraction (B07); mining and processing of ferrous metal (B08); mining and
processing of nonferrous metal (B09); mining and processing of nonmetal
minerals (B10); wine, beverage, and refined tea manufacturing (C15); textile
(C17); textile and garment (C18); leather, fur, and feather and its products, and
footwear (C19); paper and paper products (C22); petroleum processing, coking
and nuclear fuel processing (C25); chemical raw materials and chemical products
manufacturing (C26); pharmaceutical manufacturing (C27); chemical fiber
(C28), rubber and plastic products (C29); non-mental mineral product (C30);
ferrous metal *** elting and rolling processing (C31); nonferrous metal *** elting
and rolling processing (C32); and electricity and heat production and supply
(D44) are listed as heavily polluting industries. Considering that ferment industry
is just a part of food manufacturing industrys seven subsectors, this study
did not treat food manufacturing industry (C14) as a highly polluting industry.
3.10更新
许罡.新环保法实施对重污染企业融资影响及后果研究[J].现代财经(天津财经大学学报),2022,42(02):96-113.DOI:10.19559/j.cnki.12-1387.2022.02.007.
*最终确定污染行业的代码具体如下：B6、B7、B8、B9、B10、B11、C15、C17、C18、C19、C22、C25、C26、C27、C28、C29、C30、C31、C32、D44
可以发现，学者们通常选取的12年行业代码都不同，其中不免有让“结果更好看”的动机
3.24
这个答案最近看的人还挺多 分享一下同花顺划分的重污染行业分类 可以用作稳健性检验
B06 B07 B08 C13 C15 C18 C19 C22 C26 C27 C29 C30 C32 D44
（同花顺分类的重污染行业代码我无法直接从同花顺网站找到 这是从某篇c刊里找到的 这个我没保存忘了是哪篇 如果有朋友找到了同花顺重污染行业分类的直接来源 可以一起分享下呀 ）
