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Outline
To examine the impact of environmental regulations on corporate green innovation from the perspective of external attention, and to better promote the achievement of the "dual carbon" goal and high-quality economic development, this study took industrial enterprises listed on the Shanghai and Shenzhen A-shares from 2010 to 2022 as research objects, and used the difference-in-differences methodology to empirically analyze the impact of the implementation of the new environmental protection law on green innovation of heavily polluting enterprises. The study found that: (1) The implementation of the new environmental protection law was found to exert a significant inhibitory effect on the green innovation of heavily polluting enterprises, mainly reflected in its impact on the quantity of green innovation (2) From the perspective of the mechanism of external attention, analyst attention, institutional investor attention, and media attention were found to effectively mitigate the negative effects of the new environmental protection law on corporate green innovation (3) The impact of environmental regulations on corporate green innovation was shown to be heterogeneous across firms with different levels of digitalization, financing constraints, industry competition levels, and strategic orientations. The research results provide a new analytical framework and empirical basis for understanding the complex relationship between environmental regulation and corporate green behavior from an integrated "regulation-attention-innovation" perspective, offering implications for guiding corporate green transformation and building a multi-party governance system.
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| 科 Family | 属数 Number of genus | 种数 Number of species | 占总种数比例 Percentage of total species (%) | 属 Genus | 种数 Number of species | 占总种数比例 Percentage of total species (%) |
|---|---|---|---|---|---|---|
| 鹅膏菌科Amanitaceae | 2 | 11 | 5.26 | 鹅膏菌属 Amanita | 10 | 4.78 |
| 小菇科 Mycenaceae | 2 | 12 | 5.74 | 丝盖伞属 Inocybe | 5 | 2.39 |
| 多孔菌科 Polyporaceae | 8 | 14 | 6.70 | 蜡蘑属 Laccaria | 5 | 2.39 |
| 红菇科 Russulaceae | 3 | 23 | 11.00 | 小皮伞属 Marasmius | 6 | 2.87 |
| 小菇属 Mycena | 11 | 5.26 | ||||
| 光柄菇属 Pluteus | 5 | 2.39 | ||||
| 红菇属 Russula | 17 | 8.13 | ||||
| 栓菌属 Trametes | 5 | 2.39 |
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