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The impact of green finance on corporate carbon disclosure: Financial regulation as a moderator

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  • Zhen, Zhiyong
  • Lu, Bingquan

Abstract

The transparency of corporate carbon information has become a key topic in today's context of increasing attention to global climate change issues. Based on the data of A-share listed companies from 2013 to 2021, this study explores the relationship between green finance, financial regulation and corporate carbon information disclosure. The study shows that: (1) Green finance can promote corporate carbon disclosure. (2) Financial regulation plays a positive moderating role between green finance and corporate carbon information disclosure. (3) The heterogeneity test reveals that green finance plays a stronger role in corporate carbon information disclosure among state-owned enterprises (SOEs) compared to non-SOEs.

Suggested Citation

  • Zhen, Zhiyong & Lu, Bingquan, 2024. "The impact of green finance on corporate carbon disclosure: Financial regulation as a moderator," Finance Research Letters, Elsevier, vol. 63(C).
    • Handle: RePEc:eee:finlet:v:63:y:2024:i:c:s1544612324003039
    DOI: 10.1016/j.frl.2024.105273
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    References listed on IDEAS

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