A study on the impact of corporate low carbon awareness on the quality of carbon information disclosure--Based on the mediating effects of green technology innovation

Abstract

In the context of carbon peaking and carbon neutrality, it is of practical significance for heavily polluting enterprises to achieve low-carbon transformation. This paper uses 225 Chinese heavy polluting enterprises listed in Shanghai and Shenzhen A-shares from 2015-2019 as a research sample, and uses multiple regression models and mediating effect models to analyze the impact of corporate low-carbon awareness on the quality of carbon information disclosure and to explore the mediating role of green technological innovation. The study found that the quality of carbon information disclosure was higher and the level of green technology innovation was stronger when the companies had stronger low-carbon awareness. The study further found that green technology innovation plays a positive mediating role in the positive relationship between low carbon awareness and carbon information disclosure quality.