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Keywords: Environmental investment
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Journal Articles
Government-initiated environmental credit rating and corporate climate transition risk exposure
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2025)
Published: 30 September 2025
... underlying reasons for observed effects, focusing on bank loans, environmental investments and penalties. In addition, the authors consider moderating factors like regional financial development, firm ownership and analyst attention. Findings The results show that government-initiated environmental...
Journal Articles
The impact of top management’s environmental responsibility audit on corporate environmental investment: evidence from China
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2020) 11 (7): 1271–1291.
Published: 03 September 2020
... traded on A-Share in China from 2011 to 2017. The authors used the ordinary least squares regression model to test the relation between ERA implementation and corporate environmental investment. Findings Firms’ environmental investment increases significantly after the ERA implementation. Compared...
