The influence of public pressure on corporate carbon information disclosure: based on the mediating effect of carbon governance and the moderating effect of technological innovation

Purpose This study aims to investigate the influence of public pressure on corporate carbon information disclosure (CID), considering the mediating role of carbon governance (CG) and the moderating role of technological innovation (TI) capacity. Design/methodology/approach This study used primary data gathered from 372 respondents from the various firms in the carbon-intensive sectors. The sample firms were chosen based on the purposive sampling method. SmartPLS 4 software was used in the data analysis following the partial least squares structural equation model approach. Data was gathered using a survey questionnaire. Findings The findings indicated that public pressure influences firms’ CG and information disclosure positively and significantly. Moreover, CG partially mediates the link between public pressure and carbon disclosure, and firm TI capacity moderates this relationship. Originality/value This research innovation emerged from the incorporation of CG as a mediating variable and TI as a moderating variable in assessing the influence of public pressure on CID, a theoretical or empirical deficiency in existing literature that necessitates scholarly attention. It outlined the importance of CG in shaping corporate environmental practices and disclosure, emphasizing the need for organizations to adopt CG and leverage TIs to enhance their carbon reduction disclosure practices to address societal concerns related to carbon emissions.