The impact of data factor marketization on the quality of carbon information disclosure:Evidence from China's resource-based listed companies
LIU Yaning
DONG Yuanxiang
YANG Xu
ZHANG Guozhen
MA Zhizhong
Abstract：As a new type of production factors,data factors play an critical role in promoting green and low-carbon development,and the marketisation of data factors also provides an important opportunity to improve the quality of corporate carbon disclosure.Based on the data of Chinese resource-based listed companies from 2013 to 2023,the impact of data factor marketisation on the quality of corporate carbon disclosure and its internal mechanism are empirically examined using a double difference model.It is found that data factor marketisation significantly improves the quality of carbon disclosure of resource-based listed companies,and the conclusion still holds after a series of robustness tests;data factor marketisation enhances the quality of corporate carbon disclosure through the enhancement of companies'green innovation technology and external supervision;the level of executives' green cognition strengthens the positive impact of data factor marketisation on the quality of carbon disclosure;and data factor marketisation Data factor marketisation has a more significant effect on the quality of carbon disclosure for companies in highly industrialized regions,highly open regions and low-competitive industries.
Keywords：data factor marketizationcarbon information disclosure qualitygreen technological innovationexternal supervisionexecutives'green awareness
Publication Date：2025-12-28
Online Publishing Date：2026-01-30(First online date of this platform, not the publication date of the document)
Pages：11( 112-122 )