Exploring the Triangular Relationship Among Corporate Social Responsibility (CSR), Carbon Emissions, and Corporate Value: An Empirical Investigation

In the context of carbon neutrality, enterprises in the European Union face challenges related to greenhouse gas emissions. With increasing attention on corporate social responsibility and the impact of carbon emission intensity on corporate value, this study selected 50 large EU listed companies as the research subjects and used panel data from 2009 to 2023. A multivariate regression model was employed to empirically test the mediating effect of carbon emission intensity between corporate social responsibility and internal corporate value.The research findings indicate that corporate social responsibility influences internal corporate value, and there indeed exists a mediating effect of carbon emission intensity between corporate social responsibility and internal corporate value, with a mediating effect value of 7.996%.