Impact of environmental information disclosure on green technology innovation:Evidence from China's Listed Companies

Nan Wang, Gang Yang, Jin Wu and Lv Wenya

Finance Research Letters, 2025, vol. 71, issue C

Abstract: This study investigates the effect of environmental information disclosure on corporate green technology innovation. Based on environmental information disclosure data and green technology innovation, we find that the environmental quantity and quality of disclosure have a significant positive impact on corporate green technology innovation, but the effect is mainly effective in non-state-owned enterprises. Further analysis shows that the enhanced green technology innovation could be attributed to alleviating financing constraints and improving business performance. The results of this study provide evidence that further deepening the environmental information disclosure system will contribute to the green transformation and development of enterprises.

Keywords: Environmental information disclosure; Green technology innovation; Financing constraints; Business performance (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:71:y:2025:i:c:s1544612324014041

DOI: 10.1016/j.frl.2024.106375

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