The Impact of Carbon Information Disclosure Level on Enterprise Financing Cost in the New Economy: Research on the Mediating Effect of Organizational Reputation

Meng Hu, Chen Zhang

2022

Abstract

Taking Chinese listed companies that issued social responsibility reports from 2010 to 2019 as research samples, this paper constructs a carbon information disclosure index system based on the connotation of the new economic background, and uses Python to mine relevant words to calculate the carbon disclosure score, empirically tests the impact of carbon information disclosure level on enterprise financing cost, and considers the impact mechanism of organizational reputation. The results show that the level of carbon information disclosure is negatively correlated with corporate financing costs, and organizational reputation plays a intermediary effect in the relationship between carbon information disclosure level and financing costs.

Paper Citation

in Harvard Style

Hu M. and Zhang C. (2022). The Impact of Carbon Information Disclosure Level on Enterprise Financing Cost in the New Economy: Research on the Mediating Effect of Organizational Reputation. In Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM, ISBN 978-989-758-593-7, pages 786-794. DOI: 10.5220/0011349400003440

in Bibtex Style

@conference{bdedm22,
author={Meng Hu and Chen Zhang},
title={The Impact of Carbon Information Disclosure Level on Enterprise Financing Cost in the New Economy: Research on the Mediating Effect of Organizational Reputation},
booktitle={Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM,},
year={2022},
pages={786-794},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011349400003440},
isbn={978-989-758-593-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM,
TI - The Impact of Carbon Information Disclosure Level on Enterprise Financing Cost in the New Economy: Research on the Mediating Effect of Organizational Reputation
SN - 978-989-758-593-7
AU - Hu M.
AU - Zhang C.
PY - 2022
SP - 786
EP - 794
DO - 10.5220/0011349400003440