As global warming becomes increasingly prominent, countries worldwide advocate for a low-carbon economy to cope with the pressure to reduce greenhouse gas emissions. The Chinese government has proposed a “dual carbon” goal of peaking carbon emissions by 2030 and becoming carbon neutral by 2060. The disclosure of carbon information by Chinese enterprises has attracted widespread attention from society. This study selects the constituents of the Social Responsibility Index of China Shanghai Stock Exchange from 2016 to 2020 as samples to empirically analyze the relationship between the level of carbon information disclosure and corporate value, and the moderating effect of greenwashing behavior. Results indicated that the quality of carbon disclosure is positively correlated with the enterprise value. Greenwashing behavior promotes the positive impact of carbon disclosure quality on enterprise value in the short run, but this promoting effect fades in the long run. We further found that the carbon information disclosure of non-heavy-pollution enterprises has a more obvious positive impact on enterprise value than that of heavily polluting enterprises. Additionally, the positive impact of carbon information disclosure on enterprise value is more visible among enterprises in a good legal environment than those in a poor legal environment. This study enriches the relevant literature on carbon information disclosure and enterprise “greenwashing” behavior and has practical significance for promoting China’s low-carbon development in the context of ecological civilization and improving the enthusiasm for the quality of enterprise carbon information disclosure.
The polycyclic aromatic hydrocarbon (PAH) pollution process in mining areas, particularly coal mining areas, has accelerated because of coal chemical production and gangue accumulation. In this study, PHAs concentrations in surface soil was determined via gas chromatography–mass spectrometry. The composition, spatial distribution and sources of PAHs were analyzed, and their potential carcinogenic risks were evaluated.Results showed a wide PAH concentration range (218–1548 ng g−1). The high molecular weight proportion in contaminated areas was significantly higher than in uncontaminated areas. Clear differences in PAH distribution were detected in contaminated areas, with higher concentrations in the soils near an industrial park and coal gangue piles. The results of positive matrix factorization (PMF) in contaminated area revealed that coking, oil and biomass combustion, and vehicle emissions and coal combustion, contributed 31%, 26%, 24%, and 19%, respectively, to the detected PAHs. In contrast with the 10% contribution rate of the coking source in uncontaminated areas. The Monte Carlo method was used to assess the cancer risk to residents in the study areas. The carcinogenic health risk values for adults in the contaminated areas was higher than the safety standard (2.92 × 10−6) prescribed by the United States Environmental Protection Agency at 95% confidence level. Sensitivity analysis showed that the relative exposure duration (ED) and soil surface area of skin exposure were the most significant parameters for adults, and ED and body weight for children. The cancer risk for both adults and children in contaminated areas was five times than that in uncontaminated areas.
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