The Impact of Corporate Environmental Information Disclosure on Investor Attitudes in A Carbon Neutral Context

Abstract

With the rapid development in the field of technology and production, the adverse consequences of energy-intensive industries have become impossible to ignore. The frequent occurrence of extreme weather, loss of biodiversity, and degradation of ecosystems across the globe has made the process of global environmental governance particularly urgent. In order to meet the needs of sustainable development strategies, many countries have begun to emphasize the fulfillment of corporate environmental responsibility and have put forward a series of requirements for environmental information disclosure. At the same time, the general public has also actively responded to the state's call to monitor corporate emissions behavior. This study focuses on individual investors in China's capital market, using a survey method of designing a scale, distributing a questionnaire, and analyzing it with SPSS to explore their attitudes toward environmental information disclosure of heavily polluting enterprises. The study finds that investors are more favorable to enterprises with higher levels of environmental information disclosure, especially in today's environmentally conscious world. Such disclosure not only increases public trust in the enterprise and enhances its image, but also helps investors to more accurately assess the long-term value and sustainable development prospects of the enterprise. This study aims to provide more targeted and effective disclosure strategies for enterprises to promote the realization of both economic and social benefits. This study provides important insights and guidance for Chinese heavy polluters in addressing environmental challenges and sustainable development.