1. Did Carbon Emission Trade Improve Resource Misallocation? Evidence from China. (2025). Zhu, Yingming ; Zhang, Xin.
   In: Sustainability.
   RePEc:gam:jsusta:v:17:y:2025:i:6:p:2749-:d:1616136.

   Full description at Econpapers || Download paper

2. Construction of a Corporate Carbon Disclosure Indicator System and Quality Evaluation: Evidence from Resource-Based Listed Companies. (2024). Peng, Qiao ; Wu, Shaomin ; Zeng, Shihong ; Li, Tian.
   In: Sustainability.
   RePEc:gam:jsusta:v:17:y:2024:i:1:p:100-:d:1554151.

   Full description at Econpapers || Download paper

3. How do the designs of emission trading system affect the value of covered firms—A quasi-natural experiment based on China. (2023). Sun, Yongping ; Hao, Ruixue ; Yu, Pei.
   In: Energy Economics.
   RePEc:eee:eneeco:v:126:y:2023:i:c:s0140988323004425.

   Full description at Econpapers || Download paper

4. Voluntary Disclosure of Carbon Emissions Information, Managerial Ability, and Credit Ratings. (2022). Lee, Jaehong.
   In: Sustainability.
   RePEc:gam:jsusta:v:14:y:2022:i:12:p:7504-:d:843143.

   Full description at Econpapers || Download paper

1. Abreu, M.C.S.D.; Webb, K.; Araújo, F.S.M.; Cavalcante, J.P.L. From “business as usual” to tackling climate change: Exploring factors affecting low-carbon decision-making in the canadian oil and gas sector. Energy Policy 2021, 148, 111932. [CrossRef]
   Paper not yet in RePEc: Add citation now
   

2. Albarrak, M.S.; Elnahass, M.; Salama, A. The effect of carbon dissemination on cost of equity. Bus. Strategy Environ. 2019, 28, 1179–1198. [CrossRef]

3. Attig, N.; El Ghoul, S.; Guedhami, O.; Suh, J. Corporate Social Responsibility and Credit Ratings. J. Bus. Ethics 2013, 117, 679–694. [CrossRef]

4. Bai, C.-E.; Lu, J.; Tao, Z. The Multitask Theory of State Enterprise Reform: Empirical Evidence from China. Am. Econ. Rev. 2006, 96, 353–357. [CrossRef]

5. Blacconiere, W.G.; Northcut, W.D. Environmental Information and Market Reactions to Environmental Legislation. J. Account. Audit. Financ. 1997, 12, 149–178. [CrossRef]
   Paper not yet in RePEc: Add citation now
   
6. Bodansky, D. The Legal Character of the Paris Agreement. Rev. Eur. Comp. Int. Environ. Law 2016, 25, 142–150. [CrossRef]
   Paper not yet in RePEc: Add citation now
   

7. Bose, S.; Minnick, K.; Shams, S. Does carbon risk matter for corporate acquisition decisions? J. Corp. Financ. 2021, 70, 102058. [CrossRef]

8. Botosan, C.A. Disclosure Level and the Cost of Equity Capital. Account. Rev. 1997, 72, 323–349. [CrossRef]
   Paper not yet in RePEc: Add citation now
   

9. Brammer, S.; Millington, A. Does it pay to be different? An analysis of the relationship between corporate social and financial performance. Strateg. Manag. J. 2008, 29, 1325–1343. [CrossRef]

10. Brouwers, R.; Schoubben, F.; Van Hulle, C.; Van Uytbergen, S. The initial impact of EU ETS verification events on stock prices. Energy Policy 2016, 94, 138–149. [CrossRef]

11. Cadez, S.; Czerny, A.; Letmathe, P. Stakeholder pressures and corporate climate change mitigation strategies. Bus. Strategy Environ. 2019, 28, 1–14. [CrossRef] Sustainability 2021, 13, 13532 15 of 18

12. Chapple, L.; Clarkson, P.M.; Gold, D.L. The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS). Abacus 2013, 49, 1–33. [CrossRef]

13. Chauhan, Y.; Kumar, S.B. Do investors value the nonfinancial disclosure in emerging markets? Emerg. Mark. Rev. 2018, 37, 32–46. [CrossRef]

14. Chen, X.; Zhang, J.; Zeng, H. Is corporate environmental responsibility synergistic with governmental environmental responsibility ? Evidence from China. Bus. Strategy Environ. 2020, 29, 3669–3686. [CrossRef]

15. Chen, Y.-C.; Hung, M.; Wang, Y. The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. J. Account. Econ. 2018, 65, 169–190. [CrossRef]

16. Cheng, B.; Ioannou, I.; Serafeim, G. Corporate social responsibility and access to finance. Strateg. Manag. J. 2014, 35, 1–23. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
17. Chow, C.K.W.; Fung, M.K.Y. Ownership Structure, Lending Bias, and Liquidity Constraints: Evidence from Shanghai’s Manufacturing Sector. J. Comp. Econ. 1998, 26, 301–316. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

18. Chow, C.K.W.; Song, F.M.; Wong, K.P. Investment and the soft budget constraint in China. Int. Rev. Econ. Financ. 2010, 19, 219–227. [CrossRef] Sustainability 2021, 13, 13532 17 of 18

19. Clarkson, P.; Fang, X.; Li, Y.; Richardson, G.D. The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative? Working Paper. 2010. Available online: https://dx.doi.org/10.2139/ ssrn.1687475 (accessed on 18 November 2015).
    Paper not yet in RePEc: Add citation now
    

20. Clarkson, P.M.; Li, Y.; Richardson, G.D.; Vasvari, F.P. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Account. Organ. Soc. 2008, 33, 303–327. [CrossRef]

21. Deegan, C. Introduction: The legitimising effect of social and environmental disclosures–a theoretical foundation. Account. Audit. Account. J. 2002, 15, 282–311. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

22. Deegan, C.; Rankin, M.; Voght, P. Firms’ Disclosure Reactions to Major Social Incidents: Australian Evidence. Account. Forum 2000, 24, 101–130. [CrossRef]

23. Dhaliwal, D.S.; Li, O.Z.; Tsang, A.; Yang, Y.G. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. Account. Rev. 2011, 86, 59–100. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

24. Diamond, D.W.; Verrecchia, R.E. Disclosure, Liquidity, and the Cost of Capital. J. Financ. 1991, 46, 1325–1359. [CrossRef]

25. El Ghoul, S.; Guedhami, O.; Kim, H.; Park, K. Corporate Environmental Responsibility and the Cost of Capital: International Evidence. J. Bus. Ethics 2018, 149, 335–361. [CrossRef] Sustainability 2021, 13, 13532 16 of 18

26. Engau, C.; Hoffmann, V.H. Corporate response strategies to regulatory uncertainty: Evidence from uncertainty about post-Kyoto regulation. Policy Sci. 2011, 44, 53–80. [CrossRef]

27. Engau, C.; Hoffmann, V.H. Effects of regulatory uncertainty on corporate strategy—An analysis of firms’ responses to uncertainty about post-Kyoto policy. Environ. Sci. Policy 2009, 12, 766–777. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
28. Geng, Z.; Pan, J. The SOE Premium and Government Support in China’s Credit Market; Working Paper; National Bureau of Economic Research: Cambridge, MA, USA, 2021; Available online: https://doi.org/10.3386/w26575 (accessed on 18 July 2021).
    Paper not yet in RePEc: Add citation now
    
29. GoldenBee Consulting. Research on CSR Reporting in China 2018 released. 27 December 2018. Available online: http: //en.goldenbeechina.com/index.php/Home/News/show/id/94 (accessed on 1 August 2021).
    Paper not yet in RePEc: Add citation now
    
30. Grauel, J.; Gotthardt, D. The relevance of national contexts for carbon disclosure decisions of stock-listed companies: A multilevel analysis. J. Clean. Prod. 2016, 133, 1204–1217. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

31. Gray, W.B.; Shadbegian, R.J. Pollution Abatement Costs, Regulation, and Plant-Level Productivity; Working Paper; National Bureau of Economic Research: Cambridge, MA, USA, 1995; Available online: https://www.nber.org/system/files/working_papers/w499 4/w4994.pdf (accessed on 18 July 2021).

32. Guenther, E.; Guenther, T.; Schiemann, F.; Weber, G. Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure. Bus. Soc. 2015, 55, 361–397. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

33. Guo, M.; He, L.; Zhong, L. Business groups and corporate social responsibility: Evidence from China. Emerg. Mark. Rev. 2018, 37, 83–97. [CrossRef]

34. Hail, L.; Leuz, C. International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? J. Account. Res. 2006, 44, 485–531. [CrossRef]

35. Hale, T.; Roger, C. Domestic Politics and Participation in Transnational Climate Governance: The Crucial Case of China. Working Paper. 2012. Available online: http://ssrn.com/abstract=2169841 (accessed on 5 March 2021).
    Paper not yet in RePEc: Add citation now
    
36. Hamilton, J.T. Pollution as News: Media and Stock Market Reactions to the Toxics Release Inventory Data. J. Environ. Econ. Manag. 1995, 28, 98–113. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
37. He, Y.; Tang, Q.; Wang, K. Carbon disclosure, carbon performance, and cost of capital. China J. Account. Stud. 2013, 1, 190–220. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

38. Healy, P.M.; Palepu, K.G. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. J. Account. Econ. 2001, 31, 405–440. [CrossRef]

39. Hrasky, S. Carbon footprints and legitimation strategies: Symbolism or action? Account. Audit. Account. J. 2012, 25, 174–198. [CrossRef]

40. Hsueh, L. Voluntary climate action and credible regulatory threat: Evidence from the carbon disclosure project. J. Regul. Econ. 2019, 56, 188–225. [CrossRef]

41. Hu, J.; Wang, S.; Xie, F. Environmental responsibility, market valuation, and firm characteristics: Evidence from China. Corp. Soc. Responsib. Environ. Manag. 2018, 25, 1376–1387. [CrossRef]

42. Hughes, S.B.; Anderson, A.; Golden, S. Corporate environmental disclosures: Are they useful in determining environmental performance? J. Account. Public Policy 2001, 20, 217–240. [CrossRef]

43. Jaggi, B.; Allini, A.; Macchioni, R.; Zagaria, C. The Factors Motivating Voluntary Disclosure of Carbon Information: Evidence Based on Italian Listed Companies. Organ. Environ. 2018, 31, 178–202. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

44. Jefferson, G.H.; Rawski, T.G.; Li, W.; Yuxin, Z. Ownership, Productivity Change, and Financial Performance in Chinese Industry. J. Comp. Econ. 2000, 28, 786–813. [CrossRef]

45. Jiang, Y.; Luo, L. Market reactions to environmental policies: Evidence from China. Corp. Soc. Responsib. Environ. Manag. 2018, 25, 889–903. [CrossRef]

46. Khanna, M.; Quimio, W.R.H.; Bojilova, D. Toxics Release Information: A Policy Tool for Environmental Protection. J. Environ. Econ. Manag. 1998, 36, 243–266. [CrossRef] Sustainability 2021, 13, 13532 18 of 18

47. Kumarasiri, J.; Gunasekarage, A. Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence. Br. Account. Rev. 2017, 49, 25–38. [CrossRef]

48. Lang, M.; Lundholm, R. Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures. J. Account. Res. 1993, 31, 246–271. [CrossRef]

49. Laurenceson, J.; Chai, J.C.H. The Economic Performance of China’s State-owned Industrial Enterprises. J. Contemp. China 2000, 9, 21–39. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

50. Lee, S.-Y.; Park, Y.-S.; Klassen, R.D. Market Responses to Firms’ Voluntary Climate Change Information Disclosure and Carbon Communication. Corp. Soc. Responsib. Environ. Manag. 2015, 22, 1–12. [CrossRef]

51. Leftwich, R.W.; Watts, R.L.; Zimmerman, J.L. Voluntary Corporate Disclosure: The Case of Interim Reporting. J. Account. Res. 1981, 19, 50–77. [CrossRef]

52. Lemma, T.T.; Feedman, M.; Mlilo, M.; Park, J.D. Corporate carbon risk, voluntary disclosure, and cost of capital: South African evidence. Bus. Strategy Environ. 2019, 28, 111–126. [CrossRef]

53. Leuz, C.; Wysocki, P.D. Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research. 2008. Available online: https://dx.doi.org/10.2139/ssrn.1105398 (accessed on 10 March 2021).
    Paper not yet in RePEc: Add citation now
    

54. Li, H.; Zhang, Y. The role of managers’ political networking and functional experience in new venture performance: Evidence from China’s transition economy. Strateg. Manag. J. 2007, 28, 791–804. [CrossRef]

55. Li, L.; Liu, Q.; Tang, D.; Xiong, J. Media reporting, carbon information disclosure, and the cost of equity financing: Evidence from China. Environ. Sci. Pollut. Res. 2017, 24, 9447–9459. [CrossRef] [PubMed]
    Paper not yet in RePEc: Add citation now
    
56. Li, L.; Liu, Q.; Wang, J.; Hong, X. Carbon Information Disclosure, Marketization, and Cost of Equity Financing. Int. J. Environ. Res. Public Health 2019, 16, 150. [CrossRef] [PubMed]
    Paper not yet in RePEc: Add citation now
    

57. Li, S.; Xia, J. The Roles and Performance of State Firms and Non-State Firms in China’s Economic Transition. World Dev. 2008, 36, 39–54. [CrossRef]

58. Li, W.; Zhang, R. Corporate Social Responsibility, Ownership Structure, and Political Interference: Evidence from China. J. Bus. Ethics 2010, 96, 631–645. [CrossRef]

59. Lin, K.J.; Lu, X.; Zhang, J.; Zheng, Y. State-owned enterprises in China: A review of 40 years of research and practice. China J. Account. Res. 2020, 13, 31–55. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

60. Liu, C.; Uchida, K.; Yang, Y. Corporate governance and firm value during the global financial crisis: Evidence from China. Int. Rev. Financ. Anal. 2012, 21, 70–80. [CrossRef]

61. Liu, Y. Exploring the Relationship between External Positive–Negative Pressures and the Carbon Management Behaviour of Industrial Firms. Corp. Soc. Responsib. Environ. Manag. 2018, 25, 628–641. [CrossRef]

62. Liu, Y. Investigating external environmental pressure on firms and their behavior in Yangtze River Delta of China. J. Clean. Prod. 2009, 17, 1480–1486. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
63. Liu, Y.; Wang, N.; Zhao, J. Relationships between isomorphic pressures and carbon management imitation behavior of firms. Resour. Conserv. Recycl. 2018, 138, 24–31. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

64. Luo, L.; Tang, Q. Does voluntary carbon disclosure reflect underlying carbon performance? J. Contemp. Account. Econ. 2014, 10, 191–205. [CrossRef]

65. Marquis, C.; Qian, C. Corporate Social Responsibility Reporting in China: Symbol or Substance? Organ. Sci. 2013, 25, 127–148. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
66. Meyer, S.M. The economic impact of environmental regulation. J. Environ. Law Pract. 1995, 3, 4–15.
    Paper not yet in RePEc: Add citation now
    
67. Nerger, G.-L.; Huynh, T.L.D.; Wang, M. Which industries benefited from Trump environmental policy news? Evidence from industrial stock market reactions. Res. Int. Bus. Financ. 2021, 57, 101418. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
68. Nguyen, J.H. Carbon risk and firm performance: Evidence from a quasi-natural experiment. Aust. J. Manag. 2018, 43, 65–90. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

69. Nikolaev, V.; van Lent, L. The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy. Eur. Account. Rev. 2005, 14, 677–724. [CrossRef]

70. Orens, R.; Aerts, W.; Cormier, D. Web-Based Non-Financial Disclosure and Cost of Finance. J. Bus. Financ. Account. 2010, 37, 1057–1093. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
71. Parenteau, P.; Cao, M. Carbon trading in China: Progress and challenges. Environ. Law Report. 2016, 46, 10194. Available online: https://www.vermontlaw.edu/sites/default/files/Assets/elc/Parenteau.March2016.pdf (accessed on 20 July 2021).
    Paper not yet in RePEc: Add citation now
    

72. Patten, D.M. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Account. Organ. Soc. 1992, 17, 471–475. [CrossRef]

73. Patten, D.M. The relation between environmental performance and environmental disclosure: A research note. Account. Organ. Soc. 2002, 27, 763–773. [CrossRef]

74. Peng, J.; Sun, J.; Luo, R. Corporate Voluntary Carbon Information Disclosure: Evidence from China’s Listed Companies. World Econ. 2015, 38, 91–109. [CrossRef]

75. Peng, M.W.; Luo, Y. Managerial Ties and Firm Performance in a Transition Economy: The Nature of a Micro-Macro Link. Acad. Manag. J. 2000, 43, 486–501.
    Paper not yet in RePEc: Add citation now
    

76. Qian, W.; Schaltegger, S. Revisiting carbon disclosure and performance: Legitimacy and management views. Br. Account. Rev. 2017, 49, 365–379. [CrossRef]

77. Ramiah, V.; Martin, B.; Moosa, I. How does the stock market react to the announcement of green policies? J. Bank. Financ. 2013, 37, 1747–1758. [CrossRef]

78. Ramiah, V.; Pichelli, J.; Moosa, I. Environmental regulation, the Obama effect and the stock market: Some empirical results. Appl. Econ. 2015, 47, 725–738. [CrossRef]

79. Reijnders, L. Policies influencing cleaner production: The role of prices and regulation. J. Clean. Prod. 2003, 11, 333–338. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

80. Reverte, C. The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital. Corp. Soc. Responsib. Environ. Manag. 2012, 19, 253–272. [CrossRef]

81. Richardson, A.J.; Welker, M. Social disclosure, financial disclosure and the cost of equity capital. Account. Organ. Soc. 2001, 26, 597–616. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

82. Ross, D.G.; Wood, D. Do environmental social controls matter to Australian capital investment decision-making? Bus. Strategy Environ. 2008, 17, 294–303. [CrossRef]

83. Sakhel, A. Corporate climate risk management: Are European companies prepared? J. Clean. Prod. 2017, 165, 103–118. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

84. Shahab, Y.; Ntim, C.G.; Ullah, F. The brighter side of being socially responsible: CSR ratings and financial distress among Chinese state and non-state owned firms. Appl. Econ. Lett. 2019, 26, 180–186. [CrossRef]

85. Shane, P.B. An Investigation of Shareholder Wealth Effects of Environmental Regulation. J. Account. Audit. Financ. 1995, 10, 485–520. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
86. Shen, H.; Zheng, S.; Adams, J.; Jaggi, B. The effect stakeholders have on voluntary carbon disclosure within Chinese business organizations. Carbon Manag. 2020, 11, 455–472. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

87. Sinn, H.-W. Public policies against global warming: A supply side approach. Int. Tax Public Financ. 2008, 15, 360–394. [CrossRef]

88. Slawinski, N.; Pinkse, J.; Busch, T.; Banerjee, S.B. The Role of Short-Termism and Uncertainty Avoidance in Organizational Inaction on Climate Change:A Multi-Level Framework. Bus. Soc. 2017, 56, 253–282. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
89. Stewart, R.B.; Aman, A.C., Jr.; Weiss, E.B. Environmental regulation and international competitiveness. Yale Law J. 1993, 102, 2039. Available online: https://www.proquest.com/scholarly-journals/environmental-regulation-international/docview/19845878 6/se-2?accountid=10533 (accessed on 11 July 2021). [CrossRef]
    Paper not yet in RePEc: Add citation now
    
90. Swanson, T. Economic growth and environmental regulation: What is the role of regulation? In Economic Growth and Environmental Regulation: China’s Path to a Brighter Future; Lin, T., Swanson, T., Eds.; Routledge: Abingdon, UK, 2009; pp. 83–115.
    Paper not yet in RePEc: Add citation now
    

91. Tian, L.; Estrin, S. Retained state shareholding in Chinese PLCs: Does government ownership always reduce corporate value? J. Comp. Econ. 2008, 36, 74–89. [CrossRef]

92. Tian, M.; Xu, G.; Zhang, L. Does environmental inspection led by central government undermine Chinese heavy-polluting firms’ stock value? The buffer role of political connection. J. Clean. Prod. 2019, 236, 117695. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

93. van der Werf, E.; Di Maria, C. Imperfect environmental policy and polluting emissions: The green paradox and beyond. Int. Rev. Environ. Resour. Econ. 2012, 6, 153–194. [CrossRef]

94. Wagner, M.; Van Phu, N.; Azomahou, T.; Wehrmeyer, W. The relationship between the environmental and economic performance of firms: An empirical analysis of the European paper industry. Corp. Soc. Responsib. Environ. Manag. 2002, 9, 133–146. [CrossRef]
    Paper not yet in RePEc: Add citation now
    

95. Walker, K.; Ni, N.; Huo, W. Is the Red Dragon Green? An Examination of the Antecedents and Consequences of Environmental Proactivity in China. J. Bus. Ethics 2014, 125, 27–43. [CrossRef]

96. Wang, F.; Sun, J.; Liu, Y.S. Institutional pressure, ultimate ownership, and corporate carbon reduction engagement: Evidence from China. J. Bus. Res. 2019, 104, 14–26. [CrossRef]

97. Working Paper. Available online: https://www.researchgate.net/publication/228785898_The_impact_of_environmental_ risk_on_the_cost_of_equity_capital_evidence_from_the_toxic_release_inventory (accessed on 28 February 2019).
    Paper not yet in RePEc: Add citation now
    

98. Wu, C.-M.; Hu, J.-L. Can CSR reduce stock price crash risk? Evidence from China’s energy industry. Energy Policy 2019, 128, 505–518. [CrossRef]

99. Wu, J.; Cheng, M.L. The impact of managerial political connections and quality on government subsidies. Chin. Manag. Stud. 2011, 5, 207–226. [CrossRef]
    Paper not yet in RePEc: Add citation now
    
100. Wu, W.; Wu, C.; Zhou, C.; Wu, J. Political connections, tax benefits and firm performance: Evidence from China. J. Account. Public Policy 2012, 31, 277–300. [CrossRef]
     Paper not yet in RePEc: Add citation now
     

101. Xu, F.; Yang, M.; Li, Q.; Yang, X. Long-term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China. Bus. Strategy Environ. 2020, 29, 2251–2264. [CrossRef]

102. Xu, X.; Zeng, S.; Tam, C. Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China. J. Bus. Ethics 2012, 107, 227–237. [CrossRef]

103. Yang, B.; Liu, L.; Yin, Y. Will China’s low-carbon policy balance emission reduction and economic development? Evidence from two provinces. Int. J. Clim. Chang. Strateg. Manag. 2021, 13, 78–94. [CrossRef]
     Paper not yet in RePEc: Add citation now
     
104. Ye, B.; Jiang, J.; Miao, L.; Li, J.; Peng, Y. Innovative Carbon Allowance Allocation Policy for the Shenzhen Emission Trading Scheme in China. Sustainability 2016, 8, 3. [CrossRef]
     Paper not yet in RePEc: Add citation now
     
105. Yu, M. State ownership and firm performance: Empirical evidence from Chinese listed companies. China J. Account. Res. 2013, 6, 75–87. [CrossRef]
     Paper not yet in RePEc: Add citation now
     

106. Zhang, F.; Fang, H.; Wang, X. Impact of Carbon Prices on Corporate Value: The Case of China’s Thermal Listed Enterprises. Sustainability 2018, 10, 3328. [CrossRef]

107. Zhang, J.; Kong, D.; Wu, J.G. Waiting for Certainty: The Effect of the Economic Policy Uncertainty on Corporate Social Responsibility. In Proceedings of the 2017 Auckland Finance Meeting, Queenstown, New Zealand, 18–20 December 2017; Available online: https://acfr.aut.ac.nz/__data/assets/pdf_file/0014/105521/90964_Auckland-Finance-Meeting-Paper.pdf (accessed on 26 August 2021).
     Paper not yet in RePEc: Add citation now
     
108. Zhang, M.; Gregory-Allen, R.B. Carbon Emissions and Stock Returns Evidence from the Chinese Pilot Emissions Trading Scheme. Theor. Econ. Lett. 2018, 8, 2082–2094. [CrossRef]
     Paper not yet in RePEc: Add citation now
     

109. Zu, L.; Song, L. Determinants of Managerial Values on Corporate Social Responsibility: Evidence from China. J. Bus. Ethics 2009, 88, 105–117. [CrossRef]

1. Do creditors care about greening in corporations? Do contingencies matter?. (2025). Gerged, Ali Meftah ; Karaman, Abdullah S ; Uyar, Ali.
   In: International Journal of Finance & Economics.
   RePEc:wly:ijfiec:v:30:y:2025:i:2:p:1583-1609.

   Full description at Econpapers || Download paper

2. The impact mechanism of interactive carbon disclosure on firm value moderated by investors’ online social networks. (2025). Zhu, Jing ; Zhang, Chen ; Sun, Jiaojiao ; Ding, Jiajun.
   In: Research in International Business and Finance.
   RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000273.

   Full description at Econpapers || Download paper

3. The impact of carbon awareness, country-governance, and innovation on the cost of equity: Evidence from oil and gas firms. (2025). Najaf, Khakan ; Marashdeh, Hazem ; Atayah, Osama F ; el Khoury, Rim ; Nasrallah, Nohade.
   In: Research in International Business and Finance.
   RePEc:eee:riibaf:v:73:y:2025:i:pb:s0275531924004331.

   Full description at Econpapers || Download paper

4. Corporate social responsibility disclosure and corporate creditworthiness: Evidence from the UK. (2024). Ftiti, Zied ; Louhichi, Wael ; Kammoun, Sourour ; Jeriji, Maher ; Zenaidi, Amel.
   In: International Journal of Finance & Economics.
   RePEc:wly:ijfiec:v:29:y:2024:i:2:p:1259-1276.

   Full description at Econpapers || Download paper

5. Environmental, social, and governance performance and enterprise sustainable green innovation: Evidence from China. (2024). Liu, Zhonglu ; Fan, Youqing ; Bai, Tonghuan ; Sun, Haibo.
   In: Corporate Social Responsibility and Environmental Management.
   RePEc:wly:corsem:v:31:y:2024:i:4:p:3633-3650.

   Full description at Econpapers || Download paper

6. The impact of declarative and interactive carbon disclosure on firm value: complements or substitutes?. (2024). Ji, Yuanpu ; Zhao, Jingsong ; Wang, Wenjun ; Zhang, Chen ; Zhu, Jing.
   In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development.
   RePEc:spr:endesu:v:26:y:2024:i:5:d:10.1007_s10668-023-04215-8.

   Full description at Econpapers || Download paper

7. The Influence of ESG Performance on Corporate Value: An Empirical Analysis of Chinese A-Share Listed Sports Companies. (2024). Yi, Wenyu ; Yang, Qian.
   In: SAGE Open.
   RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241249892.

   Full description at Econpapers || Download paper

8. Influence of Cultural and Environmental Values of CEOs on Greenhouse Gas Emission Intensity. (2024). Cao, Ngan D ; Albarrak, Mohammed S ; Aljughaiman, Abdullah A ; Almulhim, Abdulateif A.
   In: Sustainability.
   RePEc:gam:jsusta:v:16:y:2024:i:2:p:913-:d:1323507.

   Full description at Econpapers || Download paper

9. Self-regulation for responsible banking and ESG disclosure scores: Is there a link?. (2024). Manos, Ronny ; Finger, Maya ; Boukai, Haim.
   In: Journal of International Financial Markets, Institutions and Money.
   RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001458.

   Full description at Econpapers || Download paper

10. The impact of digital carbon communication on market response to carbon disclosure: The moderating effects of external supervision. (2024). Zhu, Jing ; Zhao, Jingsong ; Sun, Jiaojiao ; Zhang, Chen.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009814.

    Full description at Econpapers || Download paper

11. Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit. (2024). Xin, Zijun ; Wang, Yifeng ; Zhao, Guomeng.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002071.

    Full description at Econpapers || Download paper

12. Ecological risk management: Effects of carbon risk on firm innovation investment. (2024). Yang, Tianle ; Goodell, John W ; Li, Fangmin ; Du, Anna Min.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004460.

    Full description at Econpapers || Download paper

13. “Carbon” boards and transition risk: Explicit and implicit exposure implications for total stock returns and dividends payouts. (2024). Xepapadeas, Anastasios ; Guastella, Gianni ; Pareglio, Stefano ; Borghesi, Simone ; Mazzarano, Matteo.
    In: Energy Economics.
    RePEc:eee:eneeco:v:137:y:2024:i:c:s0140988324004870.

    Full description at Econpapers || Download paper

14. Government certified environmental labels and trade credit: Evidence from green factories. (2024). Li, Panni ; Yao, Shouyu ; Fan, Lin ; Yin, Shihao ; Du, Huibin.
    In: Economics Letters.
    RePEc:eee:ecolet:v:244:y:2024:i:c:s0165176524004920.

    Full description at Econpapers || Download paper

15. Greenwashing, carbon emission, and ESG. (2024). Au Yong, Hue Hwa ; Kyaw, Khine ; Treepongkaruna, Sirimon ; Thomsen, Steen.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:8:p:8526-8539.

    Full description at Econpapers || Download paper

16. A dynamic framework to align company climate reporting and action with global climate targets. (2024). Heidrich, Oliver ; Elnahass, Marwa ; Amezaga, Jaime ; Browne, Anthony ; Christy, Anna.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:4:p:3103-3128.

    Full description at Econpapers || Download paper

17. Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda. (2024). Hettler, Maximilian ; Grafvlachy, Lorenz.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:2:p:263-282.

    Full description at Econpapers || Download paper

18. Water risk and financial analysts information environment: Empirical evidence from China. (2024). Zhou, Ziting ; Su, Kun ; Liu, KE ; An, Hui.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:2:p:1265-1304.

    Full description at Econpapers || Download paper

19. Twitter carbon information and cost of equity: the moderating role of environmental performance. (2023). Cao, Ngan Duong ; Albarrak, Mohammed S ; Salama, Aly ; Aljughaiman, Abdullah A.
    In: Eurasian Business Review.
    RePEc:spr:eurasi:v:13:y:2023:i:3:d:10.1007_s40821-022-00225-0.

    Full description at Econpapers || Download paper

20. How Does Firm ESG Performance Impact Financial Constraints? An Experimental Exploration of the COVID-19 Pandemic. (2023). Dong, YU ; Zhang, Dongyang ; Wang, Cao.
    In: The European Journal of Development Research.
    RePEc:pal:eurjdr:v:35:y:2023:i:1:d:10.1057_s41287-021-00499-6.

    Full description at Econpapers || Download paper

21. Exploring the Interplay between Sustainability and Debt Costs in an Emerging Market: Does Financial Distress Matter?. (2023). al Barrak, Thamir ; Albarrak, Mohammed ; Chebbi, Kaouther ; Aljughaiman, Abdullah A.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:12:p:9273-:d:1166566.

    Full description at Econpapers || Download paper

22. Mapping the relationship between social media usage and organizational performance: A meta-analysis. (2023). Liu, Zhenyuan ; Tse, Ying Kei ; Han, Shuihua ; Geng, Ruoqi.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:187:y:2023:i:c:s0040162522007740.

    Full description at Econpapers || Download paper

23. Carbon emissions, carbon disclosure and organizational performance. (2023). Liu, Yang Stephanie ; Zhou, Xiaoyan ; Kakabadse, Nada ; Yang, Jessica Hong.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629.

    Full description at Econpapers || Download paper

24. Carbon disclosure policy, external financing needs and the cost of capital: Does financial market quality matter?. (2023). Hermes, Niels ; Gonenc, Halit ; Rehman, Atiqa.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:32:y:2023:i:8:p:5854-5872.

    Full description at Econpapers || Download paper

25. Financial effects of carbon risk and carbon disclosure: A review. (2023). Wang, Qingxia.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:63:y:2023:i:4:p:4175-4219.

    Full description at Econpapers || Download paper

26. Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. (2022). Utami, Meilani Devi.
    In: International Journal of Research in Business and Social Science (2147-4478).
    RePEc:rbs:ijbrss:v:11:y:2022:i:9:p:193-204.

    Full description at Econpapers || Download paper

27. Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market. (2022). Montecinos-Pearce, Alejandro ; Lavin, Jaime F.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:23:p:15760-:d:985242.

    Full description at Econpapers || Download paper

28. The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach. (2022). Hussainey, Khaled ; Mousa, Gehan A.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:62:y:2022:i:c:s0275531922000630.

    Full description at Econpapers || Download paper

29. Climate reputation risk and abnormal returns in the stock markets: A focus on large emitters. (2022). Xepapadeas, Anastasios ; Pareglio, Stefano ; Mazzarano, Matteo ; Guastella, Gianni.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003155.

    Full description at Econpapers || Download paper

30. Between saying and doing, in the end there is the cost of capital: Evidence from the energy sector. (2022). Russo, Angeloantonio ; Schena, Rosamartina ; Morrone, Domenico ; Conte, Danilo ; Bussoli, Candida.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:31:y:2022:i:1:p:390-402.

    Full description at Econpapers || Download paper

31. Extending the benefits of ESG disclosure: The effect on the cost of debt financing. (2021). Raimo, Nicola ; Mariani, Massimo ; Zito, Marianna ; Vitolla, Filippo ; Caragnano, Alessandra.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:4:p:1412-1421.

    Full description at Econpapers || Download paper

32. Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets. (2021). Garzon-Jimenez, Renato ; Zorio-Grima, Ana.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:2:p:696-:d:479325.

    Full description at Econpapers || Download paper

33. Government Environmental Pressure and Market Response to Carbon Disclosure: A Study of the Early Chinese ETS Implementation. (2021). Kim, Saerona ; Jin, Ling ; Choi, Jun-Hyeok ; Yang, Dong-Hoon.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:24:p:13532-:d:696927.

    Full description at Econpapers || Download paper

34. The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities. (2021). Lopatka, Pawel ; Tluczak, Agnieszka ; Piechocka-Kaluzna, Agnieszka.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:special3:p:679-690.

    Full description at Econpapers || Download paper

35. The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities. (2021). Lopatka, Pawel ; Tluczak, Agnieszka ; Piechocka-Kaluzna, Agnieszka.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:special2-part1:p:679-690.

    Full description at Econpapers || Download paper

36. The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries. (2021). Jiang, Yan ; Shao, Xiaorui ; Luo, LE ; Xu, Jianfeng.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000370.

    Full description at Econpapers || Download paper

37. International variations in ESG disclosure – Do cross-listed companies care more?. (2021). Yu, Ellen Pei-Yi ; van Luu, Bac.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:75:y:2021:i:c:s1057521921000740.

    Full description at Econpapers || Download paper

38. Carbon Boards and Transition Risk: Explicit and Implicit exposure implications for Total Stock Returns and Dividend Payouts. (2021). Xepapadeas, Anastasios ; Pareglio, Stefano ; Mazzarano, Matteo ; Guastella, Gianni.
    In: DISCE - Working Papers del Dipartimento di Politica Economica.
    RePEc:ctc:serie5:dipe0023.

    Full description at Econpapers || Download paper

39. Green bonds, sustainable development and environmental policy in the European Union carbon market. (2021). Leitão, João ; Ferreira, Joaquim ; Leitao, Joao ; Gonzalez, Ernesto Santibanez.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:4:p:2077-2090.

    Full description at Econpapers || Download paper

40. Mandatory disclosure, greenhouse gas emissions and the cost of equity capital: UK evidence of a U‐shaped relationship. (2021). Elheddad, Mohamed ; Matthews, Lane ; Gerged, Ali Meftah.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:2:p:908-930.

    Full description at Econpapers || Download paper

41. Carbon disclosure: a systematic literature review. (2021). Borghei, Zahra.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280.

    Full description at Econpapers || Download paper

42. Carbon emissions and the cost of debt in the eurozone: The role of public policies, climate‐related disclosure and corporate governance. (2020). Palea, Vera ; Drogo, Federico.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:8:p:2953-2972.

    Full description at Econpapers || Download paper

43. The how and why of integrated reporting in a public health care organization: The stakeholders perspective. (2020). Marasca, Stefano ; Montanini, Lucia ; Cerioni, Eva ; D'Andrea, Alessia.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:4:p:1714-1722.

    Full description at Econpapers || Download paper

44. Carbon disclosure and financial performance: UK environmental policy. (2020). Elnahass, Marwa ; Alsaifi, Khaled ; Salama, Aly.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:2:p:711-726.

    Full description at Econpapers || Download paper

Report date: 2025-09-25 19:47:18 || Missing content? Let us know