Abstract
This study examines the influence of climate-related disclosures on business green innovation among a sample of Chinese A-share listed companies from 2009 to 2021. Based on the framework for Task Force on Climate-related Financial Disclosures, measurements of climate-related disclosures and indicators of four dimensions were made using machine learning and entropy methodologies. Findings show that climate-related disclosures positively influence business green innovation. However, the dimension of governance is negatively related to corporate green innovation. The association between climate-related disclosures and business green innovation is partially mediated by debt financing costs.
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