关键词: 碳信息披露, 企业价值, 媒体关注

Abstract:

When the development of low-carbon economy has been paid more attention, the corporate transfers the well carbon management signal to the external stakeholders by carbon disclosure. With the help of media, the corporate sets up a good corporate image, attracts investors and improves the corporate value. This article empirically analyzes the relationships among the media attention, carbon disclosure and corporate value. It is found that the corporate value of listed companies have a significantly U-shaped correlation with change of carbon disclosure, and the media attention plays a significant intermediary role in the relationship between carbon disclosure and corporate value. The carbon disclosure can influence the corporate value through the media attention.

Key words: Carbon Disclosure, Corporate Value, Media Attention