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    经济经纬 2024 Issue (3) :121-133
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    政府信息公开如何驱动企业绿色创新
郭文
南京财经大学 会计学院,江苏 南京 210023
    How Does Government Information Disclosure Drive Enterprise Green Innovation
    GUO Wen
School of Accounting, Nanjing University of Finance and Economics, Nanjing 210023, China
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摘要 基于2013-2021年中国沪深两市A股上市公司的绿色专利申请数据,研究了政府信息公开对企业绿色创新的影响及作用机制。结果发现:政府信息公开能够显著促进当地企业绿色创新,且经过一系列稳健性检验后结论依然成立。中介效应检验结果表明:政府信息公开可以通过提高地方企业的环境信息披露水平、降低地方企业面临的环境不确定性提高绿色创新水平。异质性检验结果表明:与民营企业相比,国有企业在获得资本等资源方面更有优势,政府信息公开对国有企业绿色创新的促进作用更大;融资约束高的企业更难从政府信息公开中获得增量收益,融资约束会抑制政府信息公开与企业绿色创新之间的正向关系。研究丰富了政府信息公开对微观企业绿色创新行为影响的相关研究,同时研究结论能深化地方政府对政府信息公开微观经济效应的认识,进而为地方政府引导企业进行绿色创新提供重要参考。
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郭文
关键词政府信息公开   环境信息披露   环境不确定性   企业绿色创新     
Abstract: Based on the green patent application data of A-share listed companies in Shanghai and Shenzhen from 2013 to 2021, this paper studies the impact of government information disclosure on corporate green innovation and its mechanism. The results show that government information disclosure can significantly promote the green innovation of local enterprises, and after a series of robustness tests, this conclusion is still valid. The results of the mediation effect test manifest that government information disclosure can improve the environmental information disclosure level of local enterprises, reduce the environmental uncertainty faced by local enterprises, and enhance the green innovation level of local enterprises. The heterogeneity test shows that compared with private enterprises, state-owned enterprises have a greater advantage in obtaining capital and other resources, and the promotion of government information disclosure on green innovation for state-owned enterprises is greater. Enterprises with high financing constraints are more difficult to obtain incremental benefits from government information disclosure, and financing constraints will inhibit the positive relationship between government information disclosure and corporate green innovation. This study not only enriches the relevant research on the impact of government information disclosure on micro-enterprise green innovation, but also deepens the local government's understanding of the micro-economic effects of government information disclosure, thereby providing an important reference for local governments to guide enterprises in green innovation.
KeywordsGovernment Information Disclosure   Environmental Information Disclosure   Environmental Uncertainty   Enterprises’ Green Innovation     
收稿日期 2023-09-12; 接受日期 ;
基金资助:国家自然科学基金面上项目(71971107);江苏省自然科学基金青年项目(BK20200838);国家统计局全国统计科学研究项目(2023LY019)
作者简介: 郭文(1987— ),男,江西新余人,博士,副教授,主要从事低碳经济与企业绿色创新研究。
引用本文:   
郭文.政府信息公开如何驱动企业绿色创新[J].  经济经纬, 2024,3: 121-133
GUO Wen.How Does Government Information Disclosure Drive Enterprise Green Innovation[J]  Economic Survey, 2024,V41(3): 121-133
链接本文:  
http://www.jjjw.org.cn/CN/     或     http://www.jjjw.org.cn/CN/Y2024/V41/I3/121
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