Digitalization and greening synergistic development is an important approach for comprehensive green and low-carbon transformation of the economy and society,while improving the quality of corporate carbon information disclosure is a key link in promoting corporate carbon emission reduction.This paper examines the impact of industrial enterprises'digital transformation on their carbon information disclosure using individual fixed-effects model.It is found that corporate digital transformation can significantly enhance the quality of their carbon information disclosure,and the conclusion remains unchanged after a series of robustness tests.Mechanism analysis shows that market attention is an important mechanism of action for corporate digital transformation to enhance the quality of carbon information disclosure,and corporate market attention indicators are measured from four dimensions:analysts,investors,media,and institutions,arguing for the robustness and reliability of the mediating effect of market attention.The extended study shows that the effect of corporate digital transformation on institutional attention and the effect of institutional attention on their carbon information disclosure show more significant differences in less developed areas of the digital economy,and heavily polluting industries.This paper extends the research on the impact mechanism of digital transformation on corporate carbon information disclosure,which provides empirical references for better playing the role of market supervision to promote green and low-carbon development.
Digital TransformationMarket AttentionCarbon Information DisclosureCarbon Emission Reduction
维普
万方数据
