This study investigates the impact of carbon accounting and green finance on the sustainable development index (SDI) of 500 Chinese publicly listed companies from 2010 to 2020. Using the fully modified OLS methodology, the findings reveal a positive correlation between carbon accounting and SDI. However, the number of employees and resource consumption negatively affect SDI. The study recommends policies to expand green finance markets using fintech and big data, improve corporate sustainability management, invest in green energy, and establish an efficient green taxation system.
Publisher
Humanities & Social Sciences Communications
Published On
Jan 18, 2024
Authors
Juan Wu
Tags
carbon accounting
green finance
sustainable development index
China
publicly listed companies
fintech
green taxation
Related Publications
Explore these studies to deepen your understanding of the subject.
