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1-6 of 6
Keywords: Green Innovation
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Journal Articles
Can environmental protection tax law restrain ESG rating divergence?
Available to Purchase
Sustainability Accounting, Management and Policy Journal 1–27.
Published: 19 December 2025
... and Shenzhen stock exchanges from 2015 to 2023. Findings The results indicate that the EPTL significantly reduces ESG rating divergence. Mechanism analysis reveals that the EPTL enhances green innovation, media attention and information disclosure quality in these enterprises, thereby mitigating ESG...
Journal Articles
Will digital economy, green innovation and renewable energy become catalysts for sustainable development? New insights from quantile and time perspectives
Available to Purchase
Sustainability Accounting, Management and Policy Journal (2025)
Published: 14 October 2025
...Xiaoqing Wong; Ping Sun; Ankang Wang; Jisu Kim Purpose This study aims to examine the dynamic and distributional effects of digital economy ( DIE ), green innovation ( GIN ), renewable energy ( REE ) on sustainable development ( SUS ) amid accelerating digital and green transformations. Design...
Journal Articles
The effect of issuing green bonds on peer companies’ green innovation: evidence from Chinese listed companies
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Sustainability Accounting, Management and Policy Journal (2026) 17 (2): 531–564.
Published: 21 August 2025
... has shown that corporations can encourage their green innovation by issuing green bonds, but it hasn’t looked at how issuing green bonds affects peer companies – companies that fall within the fourth level of the 2021 CSI Industry Classification Standard ( CICS ) – to engage in green innovation...
Journal Articles
Does ESG disclosure influence firm’s green innovation? Evidence from China
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Sustainability Accounting, Management and Policy Journal (2026) 17 (1): 88–116.
Published: 04 August 2025
...Ziang Lin; Zhaohui Wang; Alice Ho; Can Wang Purpose This study empirically tests the influence of environmental, social and governance (ESG) disclosure on green innovation using a sample of A-share listed firms in China from 2011 to 2022. In addition, this study aims to examine the mechanism...
Journal Articles
Flowing toward transparency: impact of China’s water resource tax policy pilot on corporate water disclosure
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Sustainability Accounting, Management and Policy Journal (2025) 16 (2): 484–520.
Published: 04 December 2024
... disclosure and other related drivers. Design/methodology/approach This study uses the WRT policy as a quasi-natural experiment and applies the difference-in-differences method. Findings The results indicate that WRT policy significantly stimulates water disclosure. Improving green innovation...
Journal Articles
Carbon intensity constraint policy and firm green innovation in China: a quasi-DID analysis
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Sustainability Accounting, Management and Policy Journal (2024) 15 (3): 704–730.
Published: 02 February 2024
...Jinhua Xu; Feisan Ye; Xiaoxia Li Purpose This paper aims to empirically investigate the impact of the carbon intensity constraint policy (CICP) on green innovation. Design/methodology/approach This study takes the implementation of the CICP as a quasi-natural experiment and uses a quasi...
