市场监管视角下信息披露对企业绿色转型的影响研究

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中图分类号：F49 文献标志码：A

Research on the Impact of Information Disclosure on Corporate Green Transformation from the Perspective of Market Regulation

CUI Yongqi （Shanghai Ocean University，Economics and Management Department， Shanghai 2Ol3O6， China）

Abstract： In the context of environmental issues，this paper delves into the impact of the quality of ESG （Environmental， Social，and Governance） information disclosure on corporate green transformation，particularly focusing on the mechanism under the perspective of market regulation.The research indicates that high-quality ESG information disclosure not only reflects corporate environmental awareness and sense of responsibility but also serves as a significant driver for enterprises to adopt green innovation strategies and achieve green transformation.Through empirical analysis of data from A-share listed companies between 2OlO and 2O22，the paper verifies the positive correlation between the quality of ESG information disclosure and corporate willingness toward green transformation and reveals the crucial role of market regulation in strengthening this relationship.Additionally，the study finds that non-greenwashing enterprises are more significantly afected by the quality of ESG information disclosure during the green transformation process.Based on these findings，the paper proposes policy suggestions to strengthen ESG information disclosure regulation，enhance corporate integrity awareness，and encourage green transformation， aiming to provide theoretical support and practical guidance for corporate green transformation and sustainable development.

Key words： information disclosure quality; corporate green transformation; market regulation

0 引言

在当今全球气候变化与环境问题日益严峻的背景下，企业绿色转型已成为推动可持续发展、实现经济与环境双赢的重要途径。（剩余6561字）