环境信息披露、绿色创新与企业价值  

Environmental Information Disclosure,Green Innovation and Corporate Value

作　　者：边国俐[1] 李亚琪 BIAN Guoli;LI Yaqi(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545006,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545006

出　　处：《商业观察》2024年第17期38-43,共6页BUSINESS OBSERVATION

基　　金：2020年度广西职业教育改革研究项目(GXGZJG2020A020);广西教育科学“十四五”规划2021年度专项课题(2021ZJY1417)。

摘　　要：文章选取2018—2022年A股上市公司为研究对象,实证检验了环境信息披露、绿色创新和企业价值三者之间的关系。研究结果表明:环境信息披露对企业价值的提升有正向的促进作用;环境信息披露可以促进企业绿色创新;增加中介变量单独对被解释变量的回归检验,发现绿色创新可以促进企业价值的提升;绿色创新在环境信息披露和企业价值之间发挥部分中介作用。采用Bootstrap法和稳健性检验对中介效应和回归结果加以检验,结论一致。研究为引导企业开展环境信息披露和绿色创新提供了实证依据。The paper selects A-share listed companies from 2018 to 2022 as the research object,and empirically examines the relationship among environmental information disclosure,green innovation and enterprise value.The results of the study show that environmental information disclosure has a positive contribution to the enhancement of enterprise value.Environmental information disclosure can promote corporate green innovation.The regression test of adding the mediating variable alone to the explanatory variables finds that green innovation can promote the enhancement of enterprise value.Green innovation plays a partial mediating role between environmental information disclosure and enterprise value.Bootstrap method and robustness test are used to test the mediating effect and regression results,and the conclusions are consistent.This study provides empirical evidence to guide enterprises to carry out environmental information disclosure and green innovation.

关 键 词：环境信息披露 绿色创新 企业价值 中介效应 

分 类 号：F275[经济管理—企业管理]