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The realization of the "dual carbon target" will require guiding enterprises to improve carbon information transparency and reduce environmental information asymmetry.Quality measurement indicators are constructed for corporate carbon information disclosure via textual analysis of the social responsibility reports companies listed on the Shanghai and Shenzhen stock exchanges from 2013 to 2021.It is found that green finance has a significant positive impact on corporate carbon information disclosure quality;degree of marketization can strengthen the positive impact of green finance on corporate carbon information disclosure quality.Further research has found that public environmental concerns can improve corporate carbon information disclosure quality and weaken the positive impact of green finance on corporate carbon information disclosure quality.It is found through heterogeneity analysis that,impact of green finance on the quality of corporate carbon disclosure is greater among state-owned enterprises and firms facing financing constraints;Green finance has a significantly greater promoting effect on carbon reduction planning and action than on monitoring of carbon emission reductions.The research has shown that it is necessary to leverage the positive role of multiple forces in environmental governance to encourage companies to disclose high-quality carbon information,and the findings provide reference significance for the formulation of carbon emission regulatory policies and the promotion of corporate participation in carbon reduction practices.
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(1)中共中央办公厅国务院办公厅印发《关于构建现代环境治理体系的指导意见》[EB/OL].(2020-03-20)[2024-03-06].https://www.gov.cn/gongbao/content/2020/content_5492489.htm.
(1)与和讯网发布的社会责任报告评分进行了对比分析,限于篇幅,此处未列示分析结果。
Basic Information:
DOI：10.20207/j.cnki.1007-3116.20250117.002
China Classification Code:X196;X322;F832;F275
Citation Information:
[1]HUANG Shengzhong,ZHOU Jun.An Empirical Study for the Impact of Green Finance on Carbon Information Disclosure Quality[J].Journal of Statistics and Information().DOI:10.20207/j.cnki.1007-3116.20250117.002.
Fund Information:
国家社会科学基金一般项目“企业碳‘漂绿’的审计协同治理机制与行动策略研究”(24BGL096)
2025-01-17
2025-01-17
2025-01-17