The climate warming has become the focus of global attention.In this regard,China actively promotes the development of green economy and encourages enterprises to disclose carbon emission data.This paper empirically examines the relationship between carbon information disclosure and corporate financial performance by taking 348 Shanghai and Shenzhen A-share serious pollution enterprises as samples from 2016 to 2023.The results show that there is a significant positive correlation between carbon information disclosure and corporate financial performance,which can provide new ideas for the development of serious pollution enterprises and improve carbon information disclosure quality of China's serious pollution enterprises.
关键词
碳信息披露/财务绩效/重污染企业
Key words
carbon information disclosure/financial performance/serious pollution enterprises
维普
万方数据