RESUMEN
As global warming becomes increasingly prominent, countries worldwide advocate for a low-carbon economy to cope with the pressure to reduce greenhouse gas emissions. The Chinese government has proposed a "dual carbon" goal of peaking carbon emissions by 2030 and becoming carbon neutral by 2060. The disclosure of carbon information by Chinese enterprises has attracted widespread attention from society. This study selects the constituents of the Social Responsibility Index of China Shanghai Stock Exchange from 2016 to 2020 as samples to empirically analyze the relationship between the level of carbon information disclosure and corporate value, and the moderating effect of greenwashing behavior. Results indicated that the quality of carbon disclosure is positively correlated with the enterprise value. Greenwashing behavior promotes the positive impact of carbon disclosure quality on enterprise value in the short run, but this promoting effect fades in the long run. We further found that the carbon information disclosure of non-heavy-pollution enterprises has a more obvious positive impact on enterprise value than that of heavily polluting enterprises. Additionally, the positive impact of carbon information disclosure on enterprise value is more visible among enterprises in a good legal environment than those in a poor legal environment. This study enriches the relevant literature on carbon information disclosure and enterprise "greenwashing" behavior and has practical significance for promoting China's low-carbon development in the context of ecological civilization and improving the enthusiasm for the quality of enterprise carbon information disclosure.
RESUMEN
[This corrects the article DOI: 10.3389/fpsyg.2021.732904.].
RESUMEN
This research was aimed to investigate the impact of the COVID-19 pandemic on the green entrepreneurial intention of college students through green entrepreneurial self-efficacy, optimism, ecological values, and social responsibility, as well as the mediating role of green entrepreneurial motivation. This study used structural equation model to test the hypothesis on samples of 410 Chinese colleges' students. COVID-19 has a strong beneficial effect on green entrepreneurial self-efficacy, optimism, ecological values, and social responsibility, according to the research findings. Optimism and social responsibility also were found to have a significant positive impact on green entrepreneurial self-efficacy. Moreover, green entrepreneurial motivations moderated the relationship between optimism, ecological values, social responsibility, and green entrepreneurial intention in a positive and significant way. Finally, the findings indicate that a significant positive correlation exists between green entrepreneurial self-efficacy and optimism, as well as a significant positive correlation between ecological values and social responsibility.