高管环境注意力与企业碳信息披露质量：基于绿色转型的中介作用

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中图分类号：F273.1 文献标志码：A 文章编号：1008-391X（2025）05-0354-08

Executive environmental attention and the quality of corporate carbon information disclosure：based on the intermediary role of green transformation

ZHANGYuan，ZHANGDawei²

（1.Department of Political Economy， Chaoyang Normal University， Chaoyang 122ooo， China;

2.Visual News Department， Chaoyang Media Convergence Center， Chaoyang 1220o0，China）

Abstract：Focusing on the impact of executive environmental atention on thequality of corporate carbon information disclosure，using Chinese A-share listed companies from 2012 to 2024as the research samples，this study adopts empirical research methods to analyze the impact of executive environmental atention on the qualityof corporate carbon information disclosure and test the mediating role of green transformation.The results indicate that executive environmental attention is conducive to enhancing the qualityof corporate carbon information disclosure;it also facilitates the green transformation of enterprises，with the later playing a mediating role between executive environmental atention and the quality of carbon information disclosure. Through heterogeneity analysis，itis foundthatthepromotionalefectof executiveenvironmental attentiononthe quality of corporate carbon information disclosure is more significant in state-owned enterprisesand enterprises located in the western region.The research conclusions provide areference for better improving the executive environmental atention，thereby promoting the green transformation of enterprises，and achieving the sustainable development of enterprises.

Keywords： executive environmental atention; green transformation; the quality of corporate carbon information disclosure; sustainable development; environmental performance

0 引言

企业碳信息披露不仅有助于提高企业的环境污染治理效果，还能增进公众和投资者对企业履行社会责任情况的了解，影响企业的市场表现和投资者决策。（剩余8041字）