Work

Corporate Digital Transformation and Environmental Accounting Information Disclosure: A Dual Examination of Internal Empowerment and External Monitoring

Year: 2025

Type: article

Abstract: Environmental accounting information disclosure is crucial for heavily polluting enterprises to strengthen environmental governance and realize sustainable development. However, some enterprises still suffer from weak disclosure awareness and low disclosure quality. Therefore, improving the quality of environmental accounting information disclosure in the digital era has become an urgent task to achieve China’s goal of a green and low-carbon economy. Using data from Shanghai and Shenzhen A-share listed companies in China’s polluting industries from 2013 to 2022, this study explores the impact and channels of influence of digital transformation and environmental accounting information disclosure. It has been found that digital transformation significantly impacts the quality of environmental accounting information disclosure. Further, based on the dual perspectives of internal empowerment and external monitoring, digital transformation improves environmental accounting information disclosure by promoting executive compensation incentives and enhancing analyst attention. Furthermore, the positive impact of digital transformation on environmental accounting information disclosure is more pronounced with the implementation of new environmental protection laws, high-quality audits and a high level of digital transformation, and non-state-owned enterprises. The findings provide theoretical support for the government to improve the environmental accounting information disclosure system and provide valuable policy insights to promote digitalization and green, low-carbon transformation paths for heavily polluting enterprises.

Source: Sustainability

DOI: 10.3390/su17072898

Authors: Jingjing Yao, Qian Bo, Yun Zhang

Institution: Jiangsu University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: gold

Estimated APC paid: $2,896