环境信息披露对绿色技术创新的影响:来自中国上市公司的证据

IF 7.4 2区 经济学 Q1 BUSINESS, FINANCE Finance Research Letters Pub Date : 2024-10-28 DOI:10.1016/j.frl.2024.106375
Nan Wang , Gang Yang , Jin Wu , Lv Wenya
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引用次数: 0

摘要

本研究探讨了环境信息披露对企业绿色技术创新的影响。基于环境信息披露数据和绿色技术创新,我们发现环境信息披露的数量和质量对企业绿色技术创新有显著的正向影响,但这种影响主要在非国有企业中有效。进一步分析表明,绿色技术创新的增强可归因于融资约束的缓解和经营绩效的改善。研究结果证明,进一步深化环境信息披露制度将有助于企业的绿色转型和发展。
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Impact of environmental information disclosure on green technology innovation:Evidence from China's Listed Companies
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.
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来源期刊
Finance Research Letters
Finance Research Letters BUSINESS, FINANCE-
CiteScore
11.10
自引率
14.40%
发文量
863
期刊介绍: Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance
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