Data Assetization and Carbon Information Disclosure Quality of Listed Enterprises
DOI:
https://doi.org/10.54097/d2htvx84Keywords:
Data Assetization, Carbon Information Disclosure Quality, ESG Environmental Performance, Environmental Regulation, Digital GovernanceAbstract
In the context of the digital economy and carbon neutrality goals, data assetization has emerged as an important approach for improving corporate governance and information management. This study examines the impact of data assetization on carbon information disclosure quality among Chinese listed companies. Drawing on signaling theory, stakeholder theory, and institutional theory, the paper proposes that data assetization enhances carbon disclosure quality by improving data governance capabilities and reducing information asymmetry. Furthermore, ESG environmental performance is expected to mediate this relationship, while environmental regulation strengthens the positive effect of data assetization on carbon disclosure quality. A theoretical framework is developed using Chinese A-share listed companies from 2020 to 2025 as the research context. The study contributes to the literature on digital governance and environmental disclosure by highlighting the role of data assets in promoting transparency and sustainability. The findings are expected to provide practical implications for enterprises seeking to improve carbon disclosure practices and for policymakers promoting carbon neutrality and sustainable development.
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