绿色航线导航：空中互联互通如何影响环境信息披露质量？

IF 6.3 2区工程技术 Q1 ECONOMICS

Transport Policy Pub Date : 2025-09-04 DOI:10.1016/j.tranpol.2025.103805

Jianda Wang , Xiangru Wu , Senmiao Yang , Kun Wang , Xiaowen Fu

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引用次数: 0

摘要

企业的环境信息披露质量对绿色转型至关重要，航空可以通过缩短信息交换的时空距离来促进企业的绿色转型。然而，空中连通性与EIDQ之间的因果关系仍未得到充分探讨。本研究考察了2008年至2023年中国a股上市公司城市级航空连通性对企业EIDQ的影响。研究结果表明，通过提高高管的绿色意识和吸引绿色投资，航空连通性的增强显著改善了货币和非货币的EIDQ。软约束（负面权威媒体报道）和硬约束（政府环境法规）进一步强化了积极效应。此外，在偏远地区，航空连通性对EIDQ的正向影响不显著，而全服务航空公司（FSAs）对EIDQ的影响大于低成本航空公司（lcc）。这项研究弥合了航空服务与绿色企业实践之间的差距，为改善EIDQ提供了宝贵的见解。

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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Navigating green routes: How does air connectivity influence environmental information disclosure quality?

Corporations' environmental information disclosure quality (EIDQ) is critical for green transformation, and aviation may facilitate this by reducing th spatiotemporal distance of information exchange. However, the causal relationship between air connectivity and EIDQ remains underexplored. This study examines the impact of city-level air connectivity on corporate EIDQ for China's A-share listed firms from 2008 to 2023. Findings indicate that enhanced air connectivity significantly improves both monetary and non-monetary EIDQ by boosting executive green awareness and attracting green investments. The positive effect is further reinforced by soft constraints (negative authoritative media coverage) and hard constraints (government environmental regulations). Moreover, the positive effect of air connectivity on EIDQ becomes insignificant in remote areas, whereas full-service airlines (FSAs) exert a stronger influence on EIDQ than low-cost carriers (LCCs). This study bridges the gap between aviation services and green corporate practices, offering valuable insights to improve the EIDQ.

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来源期刊

Transport Policy Multiple-

CiteScore

12.10

自引率

10.30%

发文量

282

期刊介绍： Transport Policy is an international journal aimed at bridging the gap between theory and practice in transport. Its subject areas reflect the concerns of policymakers in government, industry, voluntary organisations and the public at large, providing independent, original and rigorous analysis to understand how policy decisions have been taken, monitor their effects, and suggest how they may be improved. The journal treats the transport sector comprehensively, and in the context of other sectors including energy, housing, industry and planning. All modes are covered: land, sea and air; road and rail; public and private; motorised and non-motorised; passenger and freight.