Article(id=1322239983340081301, tenantId=1146029695717560320, journalId=1146120045056339983, issueId=1322239982887096469, articleNumber=null, orderNo=null, doi=10.12404/j.issn.1002-980X.J26033021, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1774800000000, receivedDateStr=2026-03-30, revisedDate=null, revisedDateStr=null, acceptedDate=null, acceptedDateStr=null, onlineDate=1793176178059, onlineDateStr=2026-10-28, pubDate=1787587200000, pubDateStr=2026-08-25, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1793176178059, onlineIssueDateStr=2026-10-28, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1793176178059, creator=13701087609, updateTime=1793176178059, updator=13701087609, issue=Issue{id=1322239982887096469, tenantId=1146029695717560320, journalId=1146120045056339983, year='2026', volume='45', issue='8', pageStart='1', pageEnd='149', issueExtLink='null', onlineDate='null', pubDate='1787587200000', pubDateStr='2026-08-25', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=1, articleOrder=1, issueType=-1, specialIssue=null, createTime=1793176177951, creator='13701087609', updateTime=1793176177951, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext=null, issueFiles=null, downloadFileDto=null}, startPage=30, endPage=49, ext={EN=ArticleExt(id=1322239983625293974, articleId=1322239983340081301, tenantId=1146029695717560320, journalId=1146120045056339983, language=EN, title=Institutional Openness and Corporate Carbon Information Disclosure: A Study Based on the Construction of Free Trade Pilot Zones, columnId=1322239948326023513, journalTitle=Journal of Technology Economics, columnName=Financial and Accounting Issues in the AI Era: Perspectives from History, Institutions and Openness, runingTitle=null, highlight=null, articleAbstract=
Against the backdrop of rising uncertainties in the international situation and increasingly severe environmental protection pressure, the formation of global green trade barriers is accelerating, and carbon information disclosure is regarded as crucial for enterprises to compete in the international trade market. As an important practical carrier of China's institutional opening-up, the construction of pilot free trade zones is found to profoundly reshape the carbon information disclosure behaviors of enterprises in pilot areas through policy impetus and market pull, and to help Chinese enterprises smoothly integrate into the international market. From the perspective of institutional opening-up, the linkage effect between pilot free trade zone construction and green governance was explored. Taking Shanghai and Shenzhen A-share listed companies from 2010 to 2023 as samples, a difference-in-differences model was constructed to evaluate the impact of pilot free trade zone construction on the quality of corporate carbon information disclosure. The research finds that the establishment of free trade zones significantly improves the carbon information disclosure quality of local enterprises. Mechanism analysis indicates that free trade zone construction drives enterprises to release high-quality carbon information through three paths: expanding export scale, stimulating the growth of green investment and deepening managers' environmental cognition. Heterogeneity analysis shows that the policy effect is particularly prominent in cities with high export dependence, export-oriented industries and enterprises with a large proportion of export trade. Further extended analysis verifies that free trade zone construction achieves an overall improvement in corporate carbon information disclosure quality covering both information content and disclosure detail. Micro-level empirical evidence is provided for understanding the transformation of corporate green governance driven by institutional opening-up, and references are offered for the optimized design of pilot free trade zones.
, authors=Weiqing Chen
1, Tianyi Zeng
1, Keming Wang
2, authorsList=Weiqing Chen, Tianyi Zeng, Keming Wang, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1322239983914700951, articleId=1322239983340081301, tenantId=1146029695717560320, journalId=1146120045056339983, language=CN, title=制度型开放与企业碳信息披露——基于自由贸易试验区建设的研究, columnId=1322239948514767195, journalTitle=技术经济, columnName=AI时代的金融与会计问题研究:历史、制度与开放的视角, runingTitle=null, highlight=null, articleAbstract=
面对国际形势的不确定、难预料因素增多和日益严峻的环境保护压力,全球绿色贸易壁垒的形成正在加速,碳信息披露已成为企业参与国际贸易市场竞争的关键。自由贸易试验区建设作为中国制度型开放的重要实践载体,通过政策推力和市场拉力深度重塑试点区域内企业的碳信息披露行为,助力中国企业顺利融入国际市场。为了从制度型开放的视角探讨自由贸易试验区建设与绿色治理的联动效应,以2010—2023年沪深A股上市公司为样本,构建双重差分模型评估自由贸易试验区建设对企业碳信息披露质量的影响。研究发现,自由贸易试验区设立显著提升区内企业碳信息披露质量。机制分析显示,自由贸易试验区建设通过推动出口规模扩张、激励绿色投资增长、深化管理层环境认知三条路径促使企业披露高质量的碳信息。异质性分析发现,政策效应在高出口依存度城市、出口导向型行业和高出口贸易比重企业中尤为突出。拓展性分析进一步证实,自由贸易试验区建设促进企业碳信息披露质量的全面提升,不仅包括信息含量,还涉及详细程度。研究结论为理解制度型开放驱动企业绿色治理转型提供了微观层面的经验证据,也为自由贸易试验区建设的优化设计提供了参考。
, authors=陈维青
1, 曾天益
1, 王克明
2, authorsList=陈维青, 曾天益, 王克明, authorCompany=null, correspAuthors=null, authorNote=
陈维青(1975—),博士,新疆财经大学会计学院院长,教授,硕士研究生导师,研究方向:公司财务与会计;
曾天益(2002—),新疆财经大学会计学院博士研究生,研究方向:公司财务与会计;
王克明(1972—),博士,中山大学管理学院副教授,研究方向:公司财务、管理会计。
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1.Accounting College of Xinjiang University of Finance and Economics, Urumqi 830012, China, bio=null, bioImg=null, bioContent=null, aboutCorrespAuthor=null), CN=AuthorExt(id=1322239984493514914, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, authorId=1322239984325742751, language=CN, stringName=陈维青, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=
1, address=
1.新疆财经大学会计学院,乌鲁木齐 830012, bio={"content":"
陈维青(1975—),博士,新疆财经大学会计学院院长,教授,硕士研究生导师,研究方向:公司财务与会计;
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陈维青(1975—),博士,新疆财经大学会计学院院长,教授,硕士研究生导师,研究方向:公司财务与会计;
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1.新疆财经大学会计学院,乌鲁木齐 830012)])]), Author(id=1322239984569012388, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, orderNo=1, firstName=null, middleName=null, lastName=null, nameCn=null, orcid=null, stid=null, country=null, authorPic=null, dead=0, email=null, emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=1, ext={EN=AuthorExt(id=1322239984661287078, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, authorId=1322239984569012388, language=EN, stringName=Tianyi Zeng, firstName=Tianyi, middleName=null, lastName=Zeng, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=
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1.Accounting College of Xinjiang University of Finance and Economics, Urumqi 830012, China, bio=null, bioImg=null, bioContent=null, aboutCorrespAuthor=null), CN=AuthorExt(id=1322239984736784551, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, authorId=1322239984569012388, language=CN, stringName=曾天益, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=
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1.新疆财经大学会计学院,乌鲁木齐 830012, bio={"content":"
曾天益(2002—),新疆财经大学会计学院博士研究生,研究方向:公司财务与会计;
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曾天益(2002—),新疆财经大学会计学院博士研究生,研究方向:公司财务与会计;
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2.School of Business, Sun Yat-sen University, Guangzhou 510275, China, bio=null, bioImg=null, bioContent=null, aboutCorrespAuthor=null), CN=AuthorExt(id=1322239985009414316, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, authorId=1322239984816476329, language=CN, stringName=王克明, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=
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2.中山大学管理学院,广州 510275, bio={"content":"
王克明(1972—),博士,中山大学管理学院副教授,研究方向:公司财务、管理会计。
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王克明(1972—),博士,中山大学管理学院副教授,研究方向:公司财务、管理会计。
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2.中山大学管理学院,广州 510275)])])], keywords=[Keyword(id=1322239985122660525, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, language=EN, orderNo=1, keyword=institutional openness), Keyword(id=1322239985198157998, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, language=EN, orderNo=2, keyword=free trade pilot zones), Keyword(id=1322239985265266863, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, language=EN, orderNo=3, keyword=quality of carbon information disclosure), Keyword(id=1322239985344958640, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, language=EN, orderNo=4, keyword=sustainable development), Keyword(id=1322239985420456113, tenantId=1146029695717560320, journalId=1146120045056339983, articleId=1322239983340081301, language=EN, orderNo=5, keyword=green governance), Keyword(id=1322239985504342194, 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