摘要
在“双碳”目标持续推进的背景下,环境责任价值导向作为能源企业低碳治理的核心驱动力,对碳信息披露质量的提升具有关键作用。基于问卷研究数据,通过构建被调节的链式中介模型,探讨环境责任价值导向对能源企业碳信息披露质量的作用机制。结果表明:环境责任价值导向不仅直接促进碳信息披露质量的提升,还通过“绿色创新投入➝碳管理实践”的链式中介路径产生间接影响,其中绿色创新投入强化了碳管理实践的制度化能力,进而提高了碳信息披露的完整性与可靠性。
Against the backdrop of the ongoing advancement of the“dual carbon”goals,environmental responsibility value orientation serves as the core driving force for low-carbon governance in energy companies and plays a crucial role in enhancing the quality of carbon information disclosure.Based on questionnaire survey data,this study examines the mechanism through which environmental responsibility value orientation influences carbon information disclosure levels in energy enterprises by constructing a moderated chain mediation model.Results indicate that environmental responsibility value orientation not only directly enhances carbon disclosure levels but also exerts indirect effects through the chained mediation pathway of"green innovation investment→carbon management practices".Specifically,green innovation investment strengthens the institutional capacity for carbon management practices,thereby improving the completeness and reliability of carbon disclosures.
作者
杜晓梅
孙孝文
DU Xiaomei;SUN Xiaowen(School of Economics and Management,Southwest Petroleum University,Chengdu Sichuan 610500,China)
出处
《河北环境工程学院学报》
2025年第5期11-18,共8页
Journal of Hebei University of Environmental Engineering
关键词
环境责任价值导向
绿色创新投入
碳管理实践
环境规制压力
碳信息披露质量
environmental responsibility value orientation
green innovation investment
carbon management practices
environmental regulatory pressure
carbon information disclosure quality
作者简介
杜晓梅(1972-),女,四川邻水人,毕业于西南石油大学管理科学与工程专业,硕士,副教授,主要从事企业财务管理与战略决策方面的研究;通信作者:孙孝文(1999-),男,江苏连云港人,西南石油大学物流工程与管理专业硕士研究生在读,主要从事绿色物流与可持续发展方面的研究。
