Environmental Information Disclosure,Green Innovation and Corporate Value
The paper selects A-share listed companies from 2018 to 2022 as the research object,and empirically examines the relationship among environmental information disclosure,green innovation and enterprise value.The results of the study show that environmental information disclosure has a positive contribution to the enhancement of enterprise value.Environmental information disclosure can promote corporate green innovation.The regression test of adding the mediating variable alone to the explanatory variables finds that green innovation can promote the enhancement of enterprise value.Green innovation plays a partial mediating role between environmental information disclosure and enterprise value.Bootstrap method and robustness test are used to test the mediating effect and regression results,and the conclusions are consistent.This study provides empirical evidence to guide enterprises to carry out environmental information disclosure and green innovation.
environmental information disclosuregreen innovationfirm valueintermediary effect
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