湖北文理学院学报2026,Vol.47Issue(2):51-59,9.
环境信息披露对商业银行系统性风险影响的实证研究
Impact of Environmental Information Disclosure on Systemic Risk in Commercial Banks
摘要
Abstract
This study employs a longitudinal dataset encompassing China's financial institutions over the period 2008-2023 to investigate how environmental information disclosure influences banking systemic risk and its operational pathways.The empirical analysis reveals that environmental information disclosure can reduce systemic risk in commercial banks;commercial banks'environmental information disclosure can increase innovation capability and profitability of themselves,bringing down the systemic risk accordingly;the uncertainty in economic policy serve as a significant positive moderator of this association.Heterogeneity analysis reveals that the risk-alleviating impact of environmental information disclosure is particularly pronounced in banks with superior capital quality and those maintaining lower capital adequacy ratios.关键词
商业银行系统性风险/环境信息披露/创新能力/盈利能力Key words
systemic risk in commercial banks/environmental information disclosure/innovation capability/profitability分类
管理科学引用本文复制引用
项文亚..环境信息披露对商业银行系统性风险影响的实证研究[J].湖北文理学院学报,2026,47(2):51-59,9.基金项目
国家社会科学基金一般项目(24BGL061) (24BGL061)