碳信息披露对企业绿色投资效率影响的研究

arbon information disclosure, as an important means for companies to communicate their carbon emission management and environmental responsibility to stakeholders, has received widespread attention in recent years. This article aims to study the impact of carbon information disclosure on the efficiency of corporate green investment, explore its underlying mechanisms and practical significance. This article reveals through theoretical analysis and empirical testing how carbon information disclosure can promote the efficiency of green investment in enterprises through multiple pathways such as reducing information asymmetry, enhancing investor confidence, and optimizing financing conditions. At the same time, the study also explored the moderating effects of external factors such as environmental regulations and social trust in this process. The empirical analysis results indicate that the improvement of carbon information disclosure level significantly promotes the efficiency of corporate green investment, and investor confidence plays a partial mediating role in this process. In addition, the strength of environmental regulations and the improvement of social trust have further enhanced the positive impact of carbon information disclosure on green investment efficiency. Finally, this article puts forward suggestions for enterprises and policy makers, emphasizing that enterprises should strengthen the quality and transparency of carbon information disclosure to enhance the effectiveness of green investment. At the same time, the government should improve relevant policies, encourage enterprises to disclose high-quality carbon information, and promote the overall transformation of society towards a low-carbon economy.