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September 28, 2025SustainabilityOpen Access

Low-Carbon City Pilot Policy, Digitalization and Corporate Environmental and Social Responsibility Information Disclosure

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Authors

ZYZ. YuMacau University of Science and Technology HLHao LiJiangsu University

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Implication

Analysis reveals that low-carbon city pilot policy boosts information disclosure in firms, suggesting a link with digital transformation and environmental performance.

Key Points

The implementation of low-carbon city pilot policy significantly promotes corporate environmental and social responsibility information disclosure in China.
Results indicate companies with green investors experience a stronger impact from the low-carbon city pilot policy on their environmental responsibility disclosures.
The policy's effectiveness is further enhanced by the degree of digital transformation within enterprises located in the pilot regions.
Mechanism analysis shows the policy improves disclosure by enhancing environmental performance and generating increased media attention.

Cite This Study

Yu et al. (2025) studied this question.

synapsesocial.com/papers/68d9051441e1c178a14f4af5 https://doi.org/10.3390/su17198689

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September 28, 2025SustainabilityOpen Access

Low-Carbon City Pilot Policy, Digitalization and Corporate Environmental and Social Responsibility Information Disclosure

View Full Paper

Ask AI

Bookmark

Authors

ZYZ. YuMacau University of Science and Technology HLHao LiJiangsu University

Discussion

Member takes

Implication

Analysis reveals that low-carbon city pilot policy boosts information disclosure in firms, suggesting a link with digital transformation and environmental performance.

Key Points

The implementation of low-carbon city pilot policy significantly promotes corporate environmental and social responsibility information disclosure in China.
Results indicate companies with green investors experience a stronger impact from the low-carbon city pilot policy on their environmental responsibility disclosures.
The policy's effectiveness is further enhanced by the degree of digital transformation within enterprises located in the pilot regions.
Mechanism analysis shows the policy improves disclosure by enhancing environmental performance and generating increased media attention.

Cite This Study

Yu et al. (2025) studied this question.

synapsesocial.com/papers/68d9051441e1c178a14f4af5 https://doi.org/10.3390/su17198689

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