工业技术经济2024，Vol.43Issue(7)：81-90,10.DOI:10.3969/j.issn.1004-910X.2024.07.009
连锁股东与企业碳信息披露质量
Cross-ownership and Corporate Carbon Information Disclosure Quality
摘要
Abstract
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.关键词
连锁股东/碳信息披露质量/"双碳"战略/绿色创新效率/企业透明度/协同治理/市场竞争/环境规制Key words
chain shareholders/carbon information disclosure quality/"Dual carbon"strategy/green innovation efficien-cy/corporate transparency/collaborative governance/market competition/environmental regulation分类
管理科学引用本文复制引用
王海芳,邓美玲,牛明彤,包建彬..连锁股东与企业碳信息披露质量[J].工业技术经济,2024,43(7):81-90,10.基金项目
新疆维吾尔自治区青年科技拔尖人才项目"数字赋能新疆畜牧企业转型升级的机制与路径研究:供应链韧性视角"(项目编号:2022TSYCCX009) （项目编号:2022TSYCCX009）
新疆维吾尔自治区社会科学基金项目"新发展理念视域下新疆数字经济与实体经济融合路径研究"(项目编号:22VZX017). （项目编号:22VZX017）
