Impact of environmental information disclosure on green technology innovation:Evidence from China's Listed Companies

被引:1
|
作者
Wang, Nan [1 ]
Yang, Gang [2 ]
Wu, Jin [3 ]
Wenya, Lv [4 ]
机构
[1] Hong Kong Baptist Univ, Sch Business, Hong Kong, Peoples R China
[2] China Minsheng Banking Res Inst, Financial Market Res Ctr, Beijing, Peoples R China
[3] Univ Int Business & Econ, China Sch Banking & Finance, Beijing, Peoples R China
[4] Wenzhou Business Coll, Sch Finance & Trade, Wenzhou, Peoples R China
关键词
Environmental information disclosure; Green technology innovation; Financing constraints; Business performance; CONSTRAINTS; HYPOTHESIS;
D O I
10.1016/j.frl.2024.106375
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study investigates the effect of environmental information disclosure on corporate green technology innovation. Based on environmental information disclosure data and green technology innovation, we find that the environmental quantity and quality of disclosure have a significant positive impact on corporate green technology innovation, but the effect is mainly effective in non-state-owned enterprises. Further analysis shows that the enhanced green technology innovation could be attributed to alleviating financing constraints and improving business performance. The results of this study provide evidence that further deepening the environmental information disclosure system will contribute to the green transformation and development of enterprises.
引用
收藏
页数:12
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