A comparative study of environmental information disclosure between banks in net-zero banking alliance and China

Liu, Xiaoqin; Cai, Siying; Wang, Yuting; Sun, Yan

doi:10.1016/j.techfore.2024.123324

Cited by 5 publications

(1 citation statement)

References 68 publications

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“…The study of Feng et al (2020) reveals complex relationships between EID and environmental quality in both short -and long-term sustainable development, suggesting a "beggar-thy-neighbor" and zero-sum game scenario among local governments. EID is a key component of building a good ecological environment and is widely regarded as the most direct way for enterprises to manage the environment (Guo et al, 2024;Liu et al, 2024). Encouraging the modernization of environmental governance systems requires accurate and comprehensive EID that can be used to inform the market about their governance performance and environmental management strategies (Li et al, 2024).…”

Section: Eidmentioning

confidence: 99%

Untying the nexus between environmental information disclosure, green finance, and green technological innovation: a multi-analytical (SEM-ANN) approach

Feng,

Yu,

Xufeng

2024

Front. Environ. Sci.

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Environmental information disclosure (EID) is integral to government environmental policies and corporate social responsibilities. The current research presents a theoretical model that analyses the connection between EID, green finance, and green technological innovation (GTI). The required data was collected through a structured questionnaire, and final data analysis was performed using 230 valid responses. Structural equation modeling (SEM) combined with artificial neural networks (ANN) is used in the present framework to analyze constructs’ linear and non-linear relationships. The empirical analysis found that government EID significantly improved the value of green securities (GS) and green credit (GC), aided considerably by enterprises’ openness about environmental practices. Green securities and GC are also used, which has a good impact on the development of GTI. Green financing is critical when linking environmental disclosure with green technologies in businesses. The results reveal the mediating role of GC and GS in the relationship between the two aspects of EIDs (EEID and GEID) and GTI, providing a new perspective on how EID influences GTI through financial mechanisms. The findings contribute to a more comprehensive understanding of the intricate interplay between EID, green finance, and GTI, providing valuable insights for policymakers, businesses, and investors working toward sustainable development.

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