The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.

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 tran...

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Main Authors: Lumenqiqige Chao, Richa Hu, Boya Shi, Xiaomin Jin
Format: Article
Language:English
Published: Public Library of Science (PLoS) 2025-01-01
Series:PLoS ONE
Online Access:https://doi.org/10.1371/journal.pone.0319997
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author Lumenqiqige Chao
Richa Hu
Boya Shi
Xiaomin Jin
author_facet Lumenqiqige Chao
Richa Hu
Boya Shi
Xiaomin Jin
author_sort Lumenqiqige Chao
collection DOAJ
description 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.
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publisher Public Library of Science (PLoS)
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spelling doaj-art-608ea12b2f8f4df88f65ab2b47dcc6ed2025-08-20T03:08:20ZengPublic Library of Science (PLoS)PLoS ONE1932-62032025-01-01203e031999710.1371/journal.pone.0319997The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.Lumenqiqige ChaoRicha HuBoya ShiXiaomin JinIn 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.https://doi.org/10.1371/journal.pone.0319997
spellingShingle Lumenqiqige Chao
Richa Hu
Boya Shi
Xiaomin Jin
The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.
PLoS ONE
title The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.
title_full The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.
title_fullStr The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.
title_full_unstemmed The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.
title_short The impact of carbon information disclosure on corporate green technology innovation in the context of "dual carbon"-- Based on data from heavily polluting industries.
title_sort impact of carbon information disclosure on corporate green technology innovation in the context of dual carbon based on data from heavily polluting industries
url https://doi.org/10.1371/journal.pone.0319997
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