As a key link to promote enterprises'environmental governance,environmental information disclosure contributes to the improvement of enterprises'new quality productivity.Based on the data of China's A-share listed companies from 2015 to 2022,this paper makes an empirical study on the influence of environmental information disclosure on enterprises'new quality productivity and its path.The results show that the higher the level of information disclosure,the greater the new quality productivity.After a series of robustness tests,the conclusion is still valid.The mechanism test indicates that the disclosure of environmental information can decrease the degree of asymmetric information and enterprise risk,and then promote the improvement of enterprises'new quality productivity.Further research shows that the impact of environmental information disclosure on the improvement of new quality productivity of enterprises is more significant in large-scale enterprises and the secondary and tertiary industries.The research shows that the environment information disclosure has a positive impact,and provides some positive evidence for improving environmental information disclosure policies to enhance enterprises'new quality productivity.
关键词
环境信息披露/新质生产力/信息不对称/企业风险
Key words
environmental information disclosure/new quality productivity/information asymmetry/enterprise risk
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