Internal control,voluntary carbon disclosure and financial performance
Aiming at the relationship between internal control,voluntary carbon information disclosure,and financial performance,an empirical research method is adopted to analyze the relationship between internal control,voluntary carbon information disclosure,and financial performance using a sample of heavily polluting industry enterprises in the Shanghai A-share market from 2017 to 2021.The results show that high quality internal control is positively correlated with financial performance.Internal control is positively correlated with voluntary carbon disclosure.High-quality internal control can improve financial performance through voluntary carbon information disclosure,which plays a part of the mediating effect in the relationship between internal control and financial performance.The conclusion provides reference for enterprises in heavy polluting industries to strengthen internal control and promote their green and low-carbon development.
国家科技期刊平台
NSTL
万方数据
