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Investors and other stakeholders are starting to pay attention to firms’ carbon emissions and carbon disclosure. This study investigated the effects of voluntary carbon disclosure information and carbon emissions on firm value from listed companies in the Shanghai and Shenzhen 300 (CSI 300) Index. We also apply the Probit model to predict the probability of voluntary carbon disclosure information. The results indicate that the increase in carbon emissions has a negative impact on firm value. The action that companies select to disclose carbon emissions has a positive impact on firm value. The effect of leverage ratio on VCDI is increasing year by year. What is more, the probability of the average size firm carbon disclosure was 30.73% in 2020. Company management needs to pay attention to the risks caused by carbon emissions and ensure the quality of carbon disclosure information, especially the authenticity and reliability of the information.
相似文献Environmental sustainability is the foundation and of great significance for the sustainable development of urban agglomerations. Taking the Beijing-Tianjin-Hebei urban agglomeration as an example, we developed a method to effectively assess long-term regional environmental sustainability based on the Google Earth Engine (GEE) platform. We used the GEE to obtain 5206 Landsat remote sensing images in the region from 1983 to 2016 and developed the comprehensive environmental index (CEI) to assess regional environmental sustainability based on the theme-oriented framework proposed by the United Nations Commission on Sustainable Development. We found that the environmental sustainability of the urban agglomeration showed a trend of first rising, then falling, and then rising again in the past 30 years. The average CEI increased from 0.621 to 0.631 from 1985 to 1990, dropped to the lowest value of 0.618 in 2000, and then rose to the highest value of 0.672 in 2015. In particular, the extent of areas in which environmental sustainability improved (56% of the region) was greater than the extent of areas in which environmental deterioration occurred. The environmental sustainability of Hengshui, Xingtai, and Cangzhou in the southeast of the region has been significantly improved. The method proposed in this study provides an automatic, rapid, and extensible way to assess regional environmental sustainability and provides a scientific reference for improving the sustainability of the regional environment.
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