Climate-related disclosures under the TCFD framework and business green innovation: Evidence from China A-share companies

被引：3

作者：

Gao, Yongjun ^{[1
]}

Saleh, Norman Mohd ^{[1
]}

Abdullah, Ahmad Monir ^{[1
]}

Adznan, Syaima ^{[1
]}

机构：

[1] Univ Kebangsaan Malaysia, Fac Econ & Management, Bangi 43600, Selangor, Malaysia

来源：

FINANCE RESEARCH LETTERS | 2024年 / 63卷

关键词：

C limate -related disclosures; TCFD; Green innovation; Machine learning;

D O I：

10.1016/j.frl.2024.105310

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines the influence of climate -related disclosures on business green innovation among a sample of Chinese A -share listed companies from 2009 to 2021. Based on the framework for Task Force on Climate -related Financial Disclosures, measurements of climate -related disclosures and indicators of four dimensions were made using machine learning and entropy methodologies. Findings show that climate -related disclosures positively influence business green innovation. However, the dimension of governance is negatively related to corporate green innovation. The association between climate -related disclosures and business green innovation is partially mediated by debt financing costs.

引用

页数：8

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