Residential College | false |
Status | 已發表Published |
Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit | |
Zhao, Guomeng1; Xin, Zijun2; Wang, Yifeng3![]() | |
2024-03-01 | |
Source Publication | Finance Research Letters
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ABS Journal Level | 2 |
ISSN | 1544-6123 |
Volume | 62Pages:105177 |
Abstract | To balance economic development with environmental sustainability, the Chinese government has introduced various initiatives, including the sci-tech finance pilot policy and green credit policy. This study investigates the relationship between sci-tech finance pilot policy, corporate environmental information disclosure and green credit level based on data from China's A-share listed companies during 2008–2022. This research finds that: (1) the implementation of sci-tech finance pilot policy has a positive effect on promoting corporate environmental information disclosure; (2) green credit plays a crucial role in moderating this positive relationship; (3) the pilot policy has a more significant impact on the disclosure of companies in eastern regions and on state-owned enterprises. This research also provides insights for future steps in strengthening and deepening the development strategies for government, financial institutions, and companies. |
Keyword | Corporate Environmental Information Disclosure Green Credit Sci-tech Finance Pilot Policy |
DOI | 10.1016/j.frl.2024.105177 |
URL | View the original |
Indexed By | SSCI |
Language | 英語English |
WOS Research Area | Business & Economics |
WOS Subject | Business, Finance |
WOS ID | WOS:001221240200001 |
Publisher | ACADEMIC PRESS INC ELSEVIER SCIENCE525 B ST, STE 1900, SAN DIEGO, CA 92101-4495 |
Scopus ID | 2-s2.0-85187928017 |
Fulltext Access | |
Citation statistics | |
Document Type | Journal article |
Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
Corresponding Author | Wang, Yifeng |
Affiliation | 1.Faculty of Economics and Business, Henan Polytechnic Institute, Nanyang, 473000, China 2.Department of Accounting and Information Management, Faculty of Business Administration, University of Macau, Taipa, Macau, China 3.Law School, Zhongnan University of Economics and Law, Wuhan, 430073, China |
Recommended Citation GB/T 7714 | Zhao, Guomeng,Xin, Zijun,Wang, Yifeng. Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit[J]. Finance Research Letters, 2024, 62, 105177. |
APA | Zhao, Guomeng., Xin, Zijun., & Wang, Yifeng (2024). Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit. Finance Research Letters, 62, 105177. |
MLA | Zhao, Guomeng,et al."Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit".Finance Research Letters 62(2024):105177. |
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