连锁股东与企业碳信息披露质量OA北大核心CHSSCDCSSCICSTPCD

High-quality carbon information disclosure can improve corporate pollution and play an important role in promo-ting carbon peaking and carbon neutrality.This paper selects Chinese A-share listed companies from 2013 to 2022 as samples to ex-plore the impact of chain shareholders on the quality of corporate carbon information disclosure.The empirical results show that chain shareholders can significantly improve the quality of corporate carbon information disclosure,and this conclusion is still valid after passing the endogeneity test and robustness test.The study on the mechanism of action shows that chain shareholders can im-prove the quality of corporate carbon information disclosure mainly by improving the efficiency of corporate green innovation(syner-gistic effect mechanism)and enhancing corporate transparency(governance effect mechanism).Heterogeneity analysis shows that in enterprises with weak market competition and low environmental regulations,chain shareholders have a more significant effect on improving the quality of corporate carbon disclosure.This paper has not only enriched the relevant research on the quality of chain shareholders and corporate carbon information disclosure,but also has important implications for how to play the main role of enter-prises in environmental governance in the new development period.