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.