A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence

Yongjun Tang, Jun Zhu, Wenchao Ma and Mengxue Zhao
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Yongjun Tang: Business School, Hohai University, Nanjing 211100, China
Jun Zhu: Business School, Hohai University, Nanjing 211100, China
Wenchao Ma: School of Accounting, Zhejiang Gongshang University, Hangzhou 310018, China
Mengxue Zhao: Business School, Hohai University, Nanjing 211100, China

IJERPH, 2022, vol. 19, issue 7, 1-23

Abstract: Enterprises should bear the main responsibility for greenhouse gas emissions. Disclosing carbon emission information is one of the important ways for enterprises to deal with climate change. Taking China’s A-share listed companies from 2014 to 2018 as the research sample, we study the impact of external explicit institutional pressure and implicit institutional pressure on corporate carbon information disclosure and analyze the mediating effect of enterprise peer influence in carbon disclosure. The empirical results show that external institutional pressure, namely environmental regulation and Confucian culture, has a significant positive impact on enterprise carbon information disclosure. Enterprise peer influence has a certain mediating effect between external institutional pressure and carbon information disclosure. The government should formulate and improve the carbon information disclosure institution and strengthen external supervision through the joint participation of all sectors of society.

Keywords: institutional pressure; carbon information disclosure; environmental regulation; Confucian culture; enterprise peer influence (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (12)

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