河北环境工程学院学报

在“双碳”目标持续推进的背景下,环境责任价值导向作为能源企业低碳治理的核心驱动力,对碳信息披露质量的提升具有关键作用。基于问卷研究数据,通过构建被调节的链式中介模型,探讨环境责任价值导向对能源企业碳信息披露质量的作用机制。结果表明:环境责任价值导向不仅直接促进碳信息披露质量的提升,还通过“绿色创新投入?碳管理实践”的链式中介路径产生间接影响,其中绿色创新投入强化了碳管理实践的制度化能力,进而提高了碳信息披露的完整性与可靠性。

Against the backdrop of the ongoing advancement of the “dual carbon” goals, environmental responsibility value orientation serves as the core driving force for low-carbon governance in energy companies and plays a crucial role in enhancing the quality of carbon information disclosure. Based on questionnaire survey data, this study examines the mechanism through which environmental responsibility value orientation influences carbon information disclosure levels in energy enterprises by constructing a moderated chain mediation model. Results indicate that environmental responsibility value orientation not only directly enhances carbon disclosure levels but also exerts indirect effects through the chained mediation pathway of “green innovation investment?carbon management practices”. Specifically, green innovation investment strengthens the institutional capacity for carbon management practices, thereby improving the completeness and reliability of carbon disclosures.