ORIGINAL RESEARCH
The Impact of Environmental Information
Disclosure on Carbon Efficiency
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Business School, Nanjing Xiaozhuang University, China
Submission date: 2023-04-05
Final revision date: 2023-04-27
Acceptance date: 2023-05-01
Online publication date: 2023-06-06
Publication date: 2023-07-21
Corresponding author
Tong Zhao
Nanjing XiaoZhuang University, China
Pol. J. Environ. Stud. 2023;32(4):3857-3870
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ABSTRACT
In China, rapid development has lead to serious environmental pollution. Excessive carbon dioxide
emissions have not only caused significant damages to the environment, but also harmed people’s
health. Subject to carbon peaking and carbon neutrality goals, cities need to conserve energy and
reduce emissions while maintaining steady economic growth, an effective measure for which is to
improve carbon efficiency. Carbon efficiency is affected by environmental regulation. As a kind of
environmental regulation featuring public participation, environmental information disclosure has
become an important measure affecting carbon efficiency. In this paper, we estimated carbon efficiency
of Chinese cities with super-efficiency DEA model, analyzed the spatial and temporal heterogeneity
of carbon efficiency. Unlike previous literature, we further investigated the impact of environmental
information disclosure on carbon efficiency using difference-in-differences model, tested split samples
by geographical location and city size to examine the impacts of environmental information disclosure
on carbon efficiency in different regions and cities of different sizes, and validated that environmental
information disclosure affects carbon efficiency through technological improvements and clean industry
substitution. On this basis, we proposed policy measures to improve carbon efficiency, including
transforming government functions, offering inter-regional carbon compensation, and establishing
a diversified carbon emissions reduction system.