Does the low-carbon transition promote the ESG disclosure of renewable energy enterprises?

被引:6
|
作者
Wang, Hu [1 ]
机构
[1] Yangzhou Univ, Sch Business, Yangzhou 225009, Peoples R China
关键词
Low-carbon city pilot policy; ESG disclosure; Difference-in-differences; Renewable energy enterprises; INSTITUTIONAL INVESTORS;
D O I
10.1007/s11356-023-28788-z
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
I use the low-carbon city pilot policy as a natural experiment to study how the low-carbon transition affects the ESG disclosure of renewable energy enterprises. The purpose of this research is to present new evidence for the effect of the low-carbon transition on renewable energy enterprises. I find that the low-carbon city pilot policy promotes the ESG disclosure of renewable energy enterprises. The channel test results show that the low-carbon city pilot policy promotes the ESG disclosure of renewable energy enterprises by improving their ESG performance, and ESG performance plays a mediator role. Further research reveals that the low-carbon city pilot policy has a greater positive impact on the ESG disclosure of renewable energy enterprises with higher levels of institutional investor shareholding ratio and internal control quality.
引用
收藏
页码:91369 / 91376
页数:8
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