Research on the Influence of ESG Information Disclosure on Corporate Carbon Emission Reduction
This paper empirically examines the effect of ESG disclosure on corporate carbon emission reduction by takeing China's A-share listed manufacturing companies from 2009 to 2020 as research samples,and analyses the influence path of ESG disclosure on corporate carbon emission reduction from the perspectives of internal control and green innovation.The research finds that ESG disclosure can inhibit corporate carbon emissions and that internal control and green innovation play a partial mediating effect between the two.Heterogeneity analyses indicate that the effect of ESG disclosure in suppressing corporate carbon emissions is more significant in firms with higher environmental regulatory intensity.
ESG information disclosurecarbon emission reductioninternal controlgreen innovation
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万方数据
