碳信息披露质量对企业绿色创新的影响——基于采矿业上市公司的经验证据  

The Impact of Carbon Information Disclosure Quality on Enterprises’Green Innovation--Empirical Evidence from Listed Companies in the Mining Industry

作　　者：王素玉 王聪[1] WANG Suyu;WANG Cong(School of Economics and Management,Taiyuan University of Technology,Jinzhong 030600,China)

机构地区：[1]太原理工大学经济管理学院,山西晋中030600

出　　处：《技术与创新管理》2023年第5期627-638,共12页Technology and Innovation Management

摘　　要：加快绿色创新,是采矿业企业绿色低碳发展的必由之路。基于2011—2021年采矿业沪深两市A股上市公司的数据,实证检验了碳信息披露质量对绿色创新的影响及代理成本在其中的中介作用。研究发现:碳信息披露质量对企业的绿色技术创新与绿色管理创新均有促进作用。代理成本在碳信息披露质量与企业绿色管理创新的关系中发挥了中介作用,在碳信息披露质量与绿色技术创新的关系中并未发生中介作用。进一步研究发现,碳信息披露质量对企业绿色技术创新的促进作用在非国有企业、大规模企业中更显著;碳信息披露质量对企业绿色管理创新的促进作用在国有企业、大规模企业中更显著;公众环境关注度可以增强碳信息披露质量对企业绿色技术创新的促进作用。因此,文中为采矿业企业如何推进绿色创新提供了理论支持。Accelerating green innovation is the only way for the green and low-carbon development of mining enterprises.Taking the mining industry listed in Shanghai and Shenzhen A-share from 2011 to 2021 as a sample,this paper empirically examines the impact of carbon information disclosure quality on green innovation and the mediating role of agency costs.It is found that the quality of carbon information disclosure has a promoting effect on enterprises’green technology innovation and green management innovation.Agency cost plays an intermediary role in the relationship between carbon information disclosure quality and enterprise green management innovation,but does not play an intermediary role in the relationship between carbon information disclosure quality and green technology innovation.Further research finds that the role of carbon information disclosure quality in promoting enterprises’green technology innovation is more significant in non-state-owned enterprises and large-scale enterprises.The role of carbon information disclosure quality in promoting green management innovation of enterprises is more significant in state-owned enterprises and large-scale enterprises.Public environmental attention can enhance the role of carbon information disclosure quality in promoting enterprises’green technology innovation.Therefore,this paper provides theoretical support for how mining enterprises can promote green innovation.

关 键 词：工商管理 碳信息披露质量 绿色创新 代理成本 中介效应 采矿业企业 

分 类 号：F275[经济管理—企业管理] F273.1[经济管理—国民经济] X322[环境科学与工程—环境工程]