Table 1
Explanation of variables.
| Variable category | Variable name | Variable code | Metrics |
|---|---|---|---|
| DV | Carbon emission intensity | carbon1 | Annual carbon emissions divided by total costs |
| carbon2 | Annual carbon emissions divided by total assets | ||
| CV | AI level | AI | Company’s AI level this year |
| Enterprise size | income | Business income of the enterprise in the current year | |
| Company revenue | roa | Return on Assets | |
| Shareholder structure | top1 | Shareholding ratio of the largest shareholder | |
| Enterprise operation efficiency | operate | Turnover rate of total assets of the enterprise in the current year | |
| Investment in fixed assets | fix | Growth rate of fixed assets of the enterprise in the current year | |
| Industry classification | sic | Industry of the enterprise in the current year | |
| risk appetite | debt | Debt-to-equity ratio | |
| MV | Green development | gr | Corporate Green Development Level |
| Technical innovation | th | Annual Patent Applications by the Company |
Note: DV is the abbreviation for Dependent Variable, IV is the abbreviation for Independent Variable, CV is the abbreviation for Control Variable, and MV is the abbreviation for Mediating Variable.
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