Frontiers in public health
Corporate climate risk and public health disclosure: does digital transformation matter?
By Liu J, Jie Z and Wan Y.
Abstract
Introduction
Climate risk is playing an increasingly important role in shaping corporate behavior and non-financial disclosure. This study examines the nonlinear relationship between corporate climate risk (CR) and public health disclosure (PHD) using panel data from Chinese listed companies over the period 2000-2024.
Methods
Empirically, this study employs a two-way fixed effects model, a moderating effect model, and a quantile regression model, accompanied by formal cross-quantile tests to evaluate the non-linear dynamics, moderating channels, and heterogeneity across conditional PHD distributions.
