Carbon disclosure,investor attention and corporate value
Based on the background of carbon peaking and carbon neutrality,this paper explores the impact of carbon information disclosure level on corporate value.Based on the theory of signal transmission and information asymmetry,this paper selects companies listed in the biomanufacturing industry from 2019 to 2022 as the research sample,and finds that with the improvement of carbon information disclosure,the enterprise value of the biomanufacturing industry also increases.As a moderating variable,investor attention will enhance the impact on carbon disclosure and enterprise value,while investor attention has a lag in strengthening the relationship between carbon disclosure and enterprise value.The above results show that enterprises can adopt active carbon disclosure strategies to improve corporate value,convey good carbon emission management information to investors,and provide reference for the construction of a green economic system and the realization of carbon peaking.
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万方数据
