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双碳背景下碳信息披露对企业绿色技术创新的影响

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以2013-2022年A股高碳行业上市公司为数据样本,实证检验碳信息披露对企业绿色技术创新的影响.结果表明,碳信息披露显著促进企业绿色技术创新发展,政府补助在两者影响过程中存在中介效应,企业透明度则起正向调节作用;异质性分析表明,碳信息披露质量对企业策略性绿色创新的提升在东中部地区更为显著.碳信息披露水平的提升通过政府支持和政策推动、信息透明度等路径影响企业绿色技术创新能力.
Impact of Carbon Information Disclosure on Enterprises'Green Technology Innovation Based on the Dual Carbon Background
Taking A-share listed companies in high-carbon industry from 2013 to 2022 as data samples,the impact of carbon information disclosure on enterprises'green technology innovation was empirically examined.The results show that carbon information disclosure can significantly promote the development of green technology innovation,government subsidies have an intermediary effect in the process of the two influences,and corporate transparency plays a positive moderating role.Heterogeneity analysis shows that the improvement of carbon information disclosure quality on strategic green innovation is more significant in the eastern and central regions.The improvement of carbon information disclosure level affects the green technology innovation ability of enterprises through government support,policy promotion and information transparency.

carbon informationgovernment subsidiesgreen technology innovationcorporate transparency

王蕊、杨军芳

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西安财经大学商学院,西安 712000

碳信息 政府补助 绿色技术创新 企业透明度

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(24)