Internal Control and Enterprise Green Innovation

Green innovation has become an important support to promote the strategic goals of peak carbon dioxide emission and high-quality economic development. This paper systematically examines whether internal control can effectively drive enterprise green achieve “win–win” result development environmental protection. We found that significantly improve level enterprises, which is mainly reflected in mandatory disclosure stage information other four elements control, except environment. The mechanism test by reducing risks, alleviating agency conflicts, relieving financing constraints, improving rationality investment. heterogeneity promotion effect on more significant large enterprises private enterprises; supervise maintenance relationship resources, resources positively regulate innovation; excessive executive power will weaken supervision punishment executives, positive between utilization rate government subsidies, subsidies innovation. research conclusions enrich market-oriented driving factors innovation, provide empirical evidence for enhancing competitiveness achieving neutrality.