Carbon information disclosure quality, greenwashing behavior, and enterprise value.

ABSTRACT: As global warming becomes increasingly prominent, countries worldwide advocate for a low-carbon economy to cope with the pressure to reduce greenhouse gas emissions. The Chinese government has proposed a "dual carbon" goal of peaking carbon emissions by 2030 and becoming carbon neutral by 2060. The disclosure of carbon information by Chinese enterprises has attracted widespread attention from society. This study selects the constituents of the Social Responsibility Index of China Shanghai Stock Exchange from 2016 to 2020 as samples to empirically analyze the relationship between the level of carbon information disclosure and corporate value, and the moderating effect of greenwashing behavior. Results indicated that the quality of carbon disclosure is positively correlated with the enterpri

SUBMITTER: Cao Q 

PROVIDER: S-EPMC9386074 | biostudies-literature | 2022

REPOSITORIES: biostudies-literature