The impact of green finance on corporate carbon disclosure: Financial regulation as a moderator

The transparency of corporate carbon information has become a key topic in today's context of increasing attention to global climate change issues. Based on the data of A-share listed companies from 2013 to 2021, this study explores the relationship between green finance, financial regulation and corporate carbon information disclosure. The study shows that: 1) green finance can promote corporate carbon disclosure. 2) Financial regulation plays a positive moderating role between green finance and corporate carbon information disclosure. 3)The heterogeneity test reveals that green finance plays a stronger role in corporate carbon information disclosure among state-owned enterprises (SOEs) compared to non-SOEs.