释放环境信息披露对企业绿色创新的影响：审计质量和媒体关注的作用

IF 4.7 2区环境科学与生态学 Q2 ENVIRONMENTAL SCIENCES

Environmental Development Pub Date : 2024-09-27 DOI:10.1016/j.envdev.2024.101078

Xiaoyang Zhao , Rongcheng Zhu , Qiyuan Li , Jin Hu

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引用次数: 0

摘要

绿色创新是企业实现可持续发展的关键，尽管学术界和企业家往往将其与财务业绩联系在一起。然而，环境信息披露对企业绿色创新的影响边界和机制还需要更多的研究。本研究基于 2008-2022 年中国 A 股上市公司的数据，探讨了环境信息披露对绿色创新的影响。研究分析了外部审计质量和媒体关注度的调节作用。研究结果表明，环境信息披露促进绿色创新。此外，审计质量和媒体关注度具有积极的调节作用。此外，这种效应在非国有和重污染行业更为明显。最后，缓解财务约束是环境信息披露影响绿色创新的关键机制。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Unleashing the impact of environmental information disclosure on corporate green innovation: The role of audit quality and media attention

Green innovation is critical for enterprises to achieve sustainable development, although academics and entrepreneurs often associate it with financial performance. However, more research is needed on the boundary and mechanism of the effect of environmental information disclosure on corporate green innovation. Based on the data of A-share listed companies from the years 2008–2022 in China, this study discusses the impact of environmental information disclosure on green innovation. It analyzes the moderating effects of external audit quality and media attention. The results show that environmental information disclosure promotes green innovation. Further, audit quality and media attention have a positive moderating effect. In addition, this effect is more evident in non-state and heavily polluting industries. Finally, alleviating financial constraints is a critical mechanism for how environmental information disclosure affects green innovation.

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来源期刊

Environmental Development Social Sciences-Geography, Planning and Development

CiteScore

8.40

自引率

1.90%

发文量

审稿时长

74 days

期刊介绍： Environmental Development provides a future oriented, pro-active, authoritative source of information and learning for researchers, postgraduate students, policymakers, and managers, and bridges the gap between fundamental research and the application in management and policy practices. It stimulates the exchange and coupling of traditional scientific knowledge on the environment, with the experiential knowledge among decision makers and other stakeholders and also connects natural sciences and social and behavioral sciences. Environmental Development includes and promotes scientific work from the non-western world, and also strengthens the collaboration between the developed and developing world. Further it links environmental research to broader issues of economic and social-cultural developments, and is intended to shorten the delays between research and publication, while ensuring thorough peer review. Environmental Development also creates a forum for transnational communication, discussion and global action. Environmental Development is open to a broad range of disciplines and authors. The journal welcomes, in particular, contributions from a younger generation of researchers, and papers expanding the frontiers of environmental sciences, pointing at new directions and innovative answers. All submissions to Environmental Development are reviewed using the general criteria of quality, originality, precision, importance of topic and insights, clarity of exposition, which are in keeping with the journal''s aims and scope.