Proceedings of the 2025 4th International Conference on Big Data Economy and Digital Management (BDEDM 2025)

<Previous Article In Volume
Next Article In Volume>

Climate Policy Uncertainty and the Quality of Carbon Information Disclosure: Evidence from Chinese A-Share Listed Corporations

Authors
Zongjie Huo1, *, Yun Zhang1, Xuemei Zhang1, Yuan Wang1
1Lanzhou University of Technology, Lanzhou, Gansu, 730050, China
*Corresponding author. Email: 83094276@qq.com
Corresponding Author
Zongjie Huo
Available Online 14 May 2025.
DOI
10.2991/978-94-6463-710-6_26How to use a DOI?
Keywords
Climate policy uncertainty; Carbon disclosure quality; Government Subsidies; R&D investment
Abstract

In response to the escalating challenges of climate change, the Chinese government has been actively developing climate policies, which face uncertainties related to climate change itself and varying levels of implementation. Carbon disclosure, a crucial mechanism for enterprises to showcase their environmental responsibility to stakeholders, is integral to their green and low-carbon development strategies. This study establishes a carbon disclosure quality evaluation index and employs a fixed-effects model to examine the relationship between climate policy uncertainty (CCPU) and corporate carbon disclosure quality (CDI). The analysis uses data from A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2022. The results indicate that (1) CCPU has a positive impact on CDI; (2) CCPU enhances CDI by promoting corporate research and development (R&D) investments; (3) Government subsidies positively influence the relationship between CCPU and CDI.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2025 4th International Conference on Big Data Economy and Digital Management (BDEDM 2025)
Series
Advances in Intelligent Systems Research
Publication Date
14 May 2025
ISBN
978-94-6463-710-6
ISSN
1951-6851
DOI
10.2991/978-94-6463-710-6_26How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Zongjie Huo
AU  - Yun Zhang
AU  - Xuemei Zhang
AU  - Yuan Wang
PY  - 2025
DA  - 2025/05/14
TI  - Climate Policy Uncertainty and the Quality of Carbon Information Disclosure: Evidence from Chinese A-Share Listed Corporations
BT  - Proceedings of the 2025 4th International Conference on Big Data Economy and Digital Management (BDEDM 2025)
PB  - Atlantis Press
SP  - 215
EP  - 227
SN  - 1951-6851
UR  - https://doi.org/10.2991/978-94-6463-710-6_26
DO  - 10.2991/978-94-6463-710-6_26
ID  - Huo2025
ER  -