释放环境信息披露对企业绿色创新的影响:审计质量和媒体关注的作用

IF 4.7 2区 环境科学与生态学 Q2 ENVIRONMENTAL SCIENCES Environmental Development Pub Date : 2024-09-27 DOI:10.1016/j.envdev.2024.101078
Xiaoyang Zhao , Rongcheng Zhu , Qiyuan Li , Jin Hu
{"title":"释放环境信息披露对企业绿色创新的影响:审计质量和媒体关注的作用","authors":"Xiaoyang Zhao ,&nbsp;Rongcheng Zhu ,&nbsp;Qiyuan Li ,&nbsp;Jin Hu","doi":"10.1016/j.envdev.2024.101078","DOIUrl":null,"url":null,"abstract":"<div><div>Green innovation is critical for enterprises to achieve sustainable development, although academics and entrepreneurs often associate it with financial performance. However, more research is needed on the boundary and mechanism of the effect of environmental information disclosure on corporate green innovation. Based on the data of A-share listed companies from the years 2008–2022 in China, this study discusses the impact of environmental information disclosure on green innovation. It analyzes the moderating effects of external audit quality and media attention. The results show that environmental information disclosure promotes green innovation. Further, audit quality and media attention have a positive moderating effect. In addition, this effect is more evident in non-state and heavily polluting industries. Finally, alleviating financial constraints is a critical mechanism for how environmental information disclosure affects green innovation.</div></div>","PeriodicalId":54269,"journal":{"name":"Environmental Development","volume":null,"pages":null},"PeriodicalIF":4.7000,"publicationDate":"2024-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Unleashing the impact of environmental information disclosure on corporate green innovation: The role of audit quality and media attention\",\"authors\":\"Xiaoyang Zhao ,&nbsp;Rongcheng Zhu ,&nbsp;Qiyuan Li ,&nbsp;Jin Hu\",\"doi\":\"10.1016/j.envdev.2024.101078\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>Green innovation is critical for enterprises to achieve sustainable development, although academics and entrepreneurs often associate it with financial performance. However, more research is needed on the boundary and mechanism of the effect of environmental information disclosure on corporate green innovation. Based on the data of A-share listed companies from the years 2008–2022 in China, this study discusses the impact of environmental information disclosure on green innovation. It analyzes the moderating effects of external audit quality and media attention. The results show that environmental information disclosure promotes green innovation. Further, audit quality and media attention have a positive moderating effect. In addition, this effect is more evident in non-state and heavily polluting industries. Finally, alleviating financial constraints is a critical mechanism for how environmental information disclosure affects green innovation.</div></div>\",\"PeriodicalId\":54269,\"journal\":{\"name\":\"Environmental Development\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.7000,\"publicationDate\":\"2024-09-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Environmental Development\",\"FirstCategoryId\":\"93\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S2211464524001167\",\"RegionNum\":2,\"RegionCategory\":\"环境科学与生态学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ENVIRONMENTAL SCIENCES\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Environmental Development","FirstCategoryId":"93","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S2211464524001167","RegionNum":2,"RegionCategory":"环境科学与生态学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ENVIRONMENTAL SCIENCES","Score":null,"Total":0}
引用次数: 0

摘要

绿色创新是企业实现可持续发展的关键,尽管学术界和企业家往往将其与财务业绩联系在一起。然而,环境信息披露对企业绿色创新的影响边界和机制还需要更多的研究。本研究基于 2008-2022 年中国 A 股上市公司的数据,探讨了环境信息披露对绿色创新的影响。研究分析了外部审计质量和媒体关注度的调节作用。研究结果表明,环境信息披露促进绿色创新。此外,审计质量和媒体关注度具有积极的调节作用。此外,这种效应在非国有和重污染行业更为明显。最后,缓解财务约束是环境信息披露影响绿色创新的关键机制。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Unleashing the impact of environmental information disclosure on corporate green innovation: The role of audit quality and media attention
Green innovation is critical for enterprises to achieve sustainable development, although academics and entrepreneurs often associate it with financial performance. However, more research is needed on the boundary and mechanism of the effect of environmental information disclosure on corporate green innovation. Based on the data of A-share listed companies from the years 2008–2022 in China, this study discusses the impact of environmental information disclosure on green innovation. It analyzes the moderating effects of external audit quality and media attention. The results show that environmental information disclosure promotes green innovation. Further, audit quality and media attention have a positive moderating effect. In addition, this effect is more evident in non-state and heavily polluting industries. Finally, alleviating financial constraints is a critical mechanism for how environmental information disclosure affects green innovation.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Environmental Development
Environmental Development Social Sciences-Geography, Planning and Development
CiteScore
8.40
自引率
1.90%
发文量
62
审稿时长
74 days
期刊介绍: Environmental Development provides a future oriented, pro-active, authoritative source of information and learning for researchers, postgraduate students, policymakers, and managers, and bridges the gap between fundamental research and the application in management and policy practices. It stimulates the exchange and coupling of traditional scientific knowledge on the environment, with the experiential knowledge among decision makers and other stakeholders and also connects natural sciences and social and behavioral sciences. Environmental Development includes and promotes scientific work from the non-western world, and also strengthens the collaboration between the developed and developing world. Further it links environmental research to broader issues of economic and social-cultural developments, and is intended to shorten the delays between research and publication, while ensuring thorough peer review. Environmental Development also creates a forum for transnational communication, discussion and global action. Environmental Development is open to a broad range of disciplines and authors. The journal welcomes, in particular, contributions from a younger generation of researchers, and papers expanding the frontiers of environmental sciences, pointing at new directions and innovative answers. All submissions to Environmental Development are reviewed using the general criteria of quality, originality, precision, importance of topic and insights, clarity of exposition, which are in keeping with the journal''s aims and scope.
期刊最新文献
8Rs for circular water and sanitation systems: Leveraging circular economy thinking for safe, resilient and inclusive services Analysis of the dependence of the observed urban air pollution extremes in the vicinity of coal fuelled power plants on combined effects of anthropogenic and meteorological drivers Ecological networks reveal important taxa for ecosystem function in two subtropical South African estuaries Strategic insights for sustainable tourism development in Kashmir Valley: SWOT and QSPM analysis Does structural change matter for sustainable development in newly industrialized countries? Fresh evidence from a new sustainability indicator
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1