In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the...

This paper investigates the impact of firm-level green innovation on corporate carbon emissions disclosure. I construct an instrumental variable to correct the endogeneity of voluntary disclosure by exploiting the “eBay v. MercExchange” Supreme Court decision in 2006, which is an exogenous...

Big data technology may improve the quality of environmental information disclosure and address the challenge of information asymmetry. This study adopts a difference-in-differences strategy to investigate the effectiveness of the big data-based environmental information disclosure system...