Empirical Analysis of the Carbon Accounting Information Disclosure (CAID) Affecting R&D Investment and Sustainable Development in State-Owned and Non-State-Owned Enterprises

نویسندگان

چکیده

As a topic of interest, the quality Carbon Accounting Information Disclosure (CAID) provides necessary support to enhance sustainability and investment in Research Development (R&D). Does improving CAID have an impact on R&D investment? enterprises play moderating role These are questions that deserve attention discussion. This paper extracted 1407 samples from China’s markets 2019–2021, carried out descriptive statistical analysis, analyzed using multiple linear regression, verified effect both, finally conducted robustness test. The study showed higher CAID, greater listed companies; stronger sustainability, promotion investment. findings were also applicable State-Owned Enterprises (SOEs), while is not significant non-State-Owned Enterprises. made several recommendations. First, company’s investment, companies should their capability. Second, improve ensure effective performance CAID. Third, government strengthen supervision policy guidance promote continuous improvement system guide road developing low-carbon economy.

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ژورنال

عنوان ژورنال: Sustainability

سال: 2023

ISSN: ['2071-1050']

DOI: https://doi.org/10.3390/su15043737