| Title | Corporate Social Responsibility Information Disclosure and Financial Performance: Is Green Technology Innovation a Missing Link? |
|---|---|
| ID_Doc | 30453 |
| Authors | Li, L; Wang, YH; Sun, HP; Shen, HH; Lin, Y |
| Title | Corporate Social Responsibility Information Disclosure and Financial Performance: Is Green Technology Innovation a Missing Link? |
| Year | 2023 |
| Published | Sustainability, 15, 15 |
| Abstract | Corporate social responsibility information disclosure integrates environmental and social practices to achieve sustainable development. Some studies have pointed out that promoting green technology innovation is essential for energy-intensive firms. Therefore, exploring the relationship between energy-intensive environmental information disclosure and green technology innovation and financial performance is essential. According to the generalized least squares with fixed model analysis results based on energy-intensive industry firms, the research findings are as follows: firstly, the disclosure information of corporate social responsibility has a significant effect on enterprises' ROA. Secondly, there is a positive relationship between the shareholder responsibility score and employee responsibility score of information disclosure with financial performance. Thirdly, there is a significant positive correlation between the environmental responsibility score of CSR information disclosure with green technology innovation. Fourthly, green innovation is mediating in energy-intensive enterprises' CSR information disclosure and financial performance. Lastly, combined with the theoretical and findings, we put forward the management implications and policy suggestions. |
| https://www.mdpi.com/2071-1050/15/15/11926/pdf?version=1691132303 |
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