https://dl.acm.org/doi/abs/10.1145/3535782.3535802
ABSTRACT
The impact of carbon information disclosure quality on corporate green technology innovation is analyzed in a sample of Chinese listed companies with heavy pollution. The study shows that in the short term, carbon information disclosure quality has a significant negative impact on the quality of corporate innovation and a significant positive impact on the sustainability of corporate innovation; compared with state-owned enterprises, carbon information disclosure quality has a significant negative impact on the quality of innovation in non-state-owned enterprises; carbon information disclosure quality has a significant negative impact on the quality of corporate innovation in the maturity and decline periods, and a significant positive impact on the sustainability of corporate innovation in the growth, maturity and decline periods. The quality of carbon information disclosure has a significant negative impact on the quality of innovation in mature and declining companies, and a significant positive impact on the sustainability of innovation in growth, mature and declining companies. This provides empirical evidence for the scientific management of carbon information by enterprises and the monitoring of carbon information disclosure by regulators.
