辽宁工程技术大学学报（社会科学版）2025，Vol.27Issue(5)：354-361,8.DOI:10.11955/j.issn.1008-391X.20250505
高管环境注意力与企业碳信息披露质量:基于绿色转型的中介作用
Executive environmental attention and the quality of corporate carbon information disclosure:based on the intermediary role of green transformation
摘要
Abstract
Focusing on the impact of executive environmental attention on the quality of corporate carbon information disclosure,using Chinese A-share listed companies from 2012 to 2024 as the research samples,this study adopts empirical research methods to analyze the impact of executive environmental attention on the quality of corporate carbon information disclosure and test the mediating role of green transformation.The results indicate that executive environmental attention is conducive to enhancing the quality of corporate carbon information disclosure;it also facilitates the green transformation of enterprises,with the latter playing a mediating role between executive environmental attention and the quality of carbon information disclosure.Through heterogeneity analysis,it is found that the promotional effect of executive environmental attention on the quality of corporate carbon information disclosure is more significant in state-owned enterprises and enterprises located in the western region.The research conclusions provide a reference for better improving the executive environmental attention,thereby promoting the green transformation of enterprises,and achieving the sustainable development of enterprises.关键词
高管环境注意力/绿色转型/碳信息披露质量/可持续发展/环境绩效Key words
executive environmental attention/green transformation/the quality of corporate carbon information disclosure/sustainable development/environmental performance分类
管理科学引用本文复制引用
张媛,张大为..高管环境注意力与企业碳信息披露质量:基于绿色转型的中介作用[J].辽宁工程技术大学学报（社会科学版）,2025,27(5):354-361,8.基金项目
辽宁省教育厅人文社会科学研究项目(LJKFR20220329) （LJKFR20220329）
