Cited by Environmental regulation and corporate exports: Quasi-experimental evidence from China's environmental protection tax law

CEThe Impact of Environmental Protection Tax on Corporate ESG Performance and Corporate Green Behavior DOI

Youwei Huang,

Chaoyang Liu, Li Wang

et al.

Research in International Business and Finance, Journal Year: 2025, Volume and Issue: unknown, P. 102772 - 102772

Published: Jan. 1, 2025

Language: Английский

Citations

Environmental Courts, Financing Constraints, and Corporate Green Innovation DOI

Siheng Wang, Xin Zhang

Finance research letters, Journal Year: 2025, Volume and Issue: unknown, P. 106737 - 106737

Published: Jan. 1, 2025

Language: Английский

Citations

Impact of digital finance on corporate ESG DOI

Ke Wu,

Yongfang Zhang,

Ying Chen

et al.

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104259 - 104259

Published: April 1, 2025

Language: Английский

Citations

Digital Economy, Environmental Expenditure, and Green Total Factor Productivity DOI

Xiao Cui,

Pingrui Li

Finance research letters, Journal Year: 2024, Volume and Issue: unknown, P. 106624 - 106624

Published: Dec. 1, 2024

Language: Английский

Citations

Can Innovation Improve Corporate ESG Performance? The Moderating Effect of Internal and External Incentives DOI

Xiaoxia Jia,

Weiyi Guang

Sustainability, Journal Year: 2024, Volume and Issue: 16(15), P. 6582 - 6582

Published: Aug. 1, 2024

ESG (Environmental, Social, and Governance) performance is an essential indicator for measuring the sustainability of corporations. It has received increased attention from capital market participants after proposal ‘dual carbon’ goal. Innovation a necessary skill corporations to compete in market. Therefore, this study investigates impact innovation on based dual incentive perspective government subsidies equity incentives. Using data China’s A-share main board listed 2017 2022, OLS (Ordinary Least Squares) models are constructed conduct empirical research. The results show that enhanced can significantly improve corporate performance. This paper also conducts other tests ensure robustness findings address potential endogeneity issues. Further analysis shows both using as external incentives internal positively moderate above findings. Heterogeneity analyses discover granted asset-advantaged have more substantial moderating effect than those asset-weakened corporations; core technical staff executives. concept with enhance aid developing programs their generate novel ideas high-quality, sustainable development.

Language: Английский

Citations

Environmental protection taxes, audit fees and corporate ESG performance DOI

Fengzuo Li,

Pengjie Na,

Xiaolan Wang

et al.

Finance research letters, Journal Year: 2024, Volume and Issue: 69, P. 106058 - 106058

Published: Sept. 1, 2024

Language: Английский

Citations

How Do Enterprises Deal with Environmental Protection "Fee-to-Tax" Reform? Evidence from ESG Information Greenwashing in China DOI

Feng Niu,

Zhichao Luo,

Yanfen Mu

et al.

Published: Jan. 1, 2025

This study employs the implementation of Environmental Protection Tax Law People's Republic China as a quasi-natural experiment. Using data from Chinese A-share listed companies between 2013 and 2022, it investigates effect environmental protection "fee-to-tax" reform on corporate ESG information greenwashing. The findings indicate that, in response to reform, have significantly reduced greenwashing, with this result remaining robust across various tests. Further analysis using "double machine learning method" reaffirms causal relationship. Additionally, mechanism tests reveal that primarily mitigates greenwashing by decreasing asymmetry, enhancing local government governance capabilities, fostering green innovation. moderating shows executive awareness, media supervision, investor sentiment can amplify reform's impact reducing Heterogeneity demonstrates is more pronounced voluntarily disclose reports, heavily polluting companies, firms high equity concentration. offers empirical evidence support enhancement tax system provides new theoretical framework for addressing disclosure.

Language: Английский

Citations

Environmental Tax Reform Roles and Strategies of Local Governments: A Quasi-Natural Experiment from China DOI

Tianyang Chu

Sustainable Futures, Journal Year: 2025, Volume and Issue: 9, P. 100453 - 100453

Published: Jan. 15, 2025

Language: Английский

Citations

Green financial instruments: Economic, technological, and legal cycles in the development of the energy transition period DOI

Weiyong Liu,

Weiyong Liu

Technological Forecasting and Social Change, Journal Year: 2025, Volume and Issue: 215, P. 124008 - 124008

Published: March 20, 2025

Language: Английский

Citations

Can Servitization Strategy Improve Corporate Environmental, Social, and Governance (ESG) Performance? Empirical Evidence From Listed Manufacturing Enterprises in China DOI

Dong Hai-lin,

J. Chen,

Le Zhang

et al.

Discrete Dynamics in Nature and Society, Journal Year: 2025, Volume and Issue: 2025(1)

Published: Jan. 1, 2025

At present, utilizing servitization to enhance the ESG performance of manufacturing enterprises is an important strategic path for achieving carbon reduction and sustainable development in industry. Using ordinary least squares (OLS) regression a sample A‐share listed companies from 2010 2022, this paper investigates impact on its mechanism, based theory service‐dominant logic. We find that conducive improving performance. Mechanism testing suggests improves corporate by leveraging innovation‐driven effects resource allocation effects. Heterogeneity analysis reveals more significant high‐pollution, high‐technology, growing enterprises. Our findings enrich theoretical studies provide new insights enhancing enterprises’ promoting green high‐quality

Language: Английский

Citations