Chao Lumenqiqige, Hu Richa, Shi Boya, Jin Xiaomin
School of Accountancy, Inner Mongolia University of Finance and Economics, Hohhot, China.
School of Business Administration, Zhongnan University of Economics and Law, Wuhan, China.
PLoS One. 2025 Mar 13;20(3):e0319997. doi: 10.1371/journal.pone.0319997. eCollection 2025.
In the current global response to climate change, the "dual carbon" goal has become a common development goal for all countries. In the context of "dual carbon", China's heavily polluting enterprises, as the main governance body, have become the necessary path for green transformation. Green technology innovation is important for heavily polluting industries to achieve green transformation. Starting from the perspective of environmental regulation based on information disclosure, this article mainly explores the mechanism of carbon information disclosure promoting green technology innovation in enterprises. This article takes heavily polluting enterprises in China from 2017 to 2021 as samples and innovatively constructs a carbon information disclosure indicator system based on the "dual carbon" background. Then, empirical tests examine the relationship between carbon information disclosure level, green technology innovation, and financing constraints. Research has shown that the quality of carbon information disclosure improves corporate green technology innovation; The quality of carbon information disclosure can promote green technology innovation by alleviating corporate financing constraints. The research results have theoretical value and significance for incentivizing heavily polluting enterprises to reduce carbon emissions and support China's dual carbon goals.
在当前全球应对气候变化的背景下，“双碳”目标已成为世界各国共同的发展目标。在“双碳”背景下，我国重污染企业作为主要治理对象，成为绿色转型的必经之路。绿色技术创新对于重污染行业实现绿色转型至关重要。本文从基于信息披露的环境规制视角出发，主要探讨碳信息披露促进企业绿色技术创新的机制。本文以2017—2021年我国重污染企业为样本，创新性地构建了基于“双碳”背景的碳信息披露指标体系。然后，通过实证检验考察碳信息披露水平、绿色技术创新与融资约束之间的关系。研究表明，碳信息披露质量提升了企业绿色技术创新水平；碳信息披露质量能够通过缓解企业融资约束来促进绿色技术创新。研究结果对于激励重污染企业减排以及助力我国双碳目标具有理论价值和现实意义。
