Research on Market Response Analysis of Corporate Environmental Information Disclosure under the Dual Carbon Goals

The world is undergoing unprecedented rapid changes, with scientific and technological progress and economic development intertwined to continuously reshape the global landscape. Since the reform and opening up, China has achieved a significant improvement in its comprehensive national strength with its vibrant vitality, but the accompanying environmental problems have become increasingly prominent. The signing of the Paris Agreement in 2015 marked a new stage in global climate governance. As a responsible major country, China has clearly put forward the dual-carbon goals of achieving “carbon peak” by 2030 and “carbon neutrality” by 2060. Against this backdrop, the quality of corporate environmental, social and governance (ESG) information disclosure and the market response it triggers have become a focus issue that academia has been deeply researching and the practical community has been closely following. Especially for China’s automobile industry, the traditional “high pollution, high emission” development model is in sharp contradiction with the dual-carbon goals and the concept of green development. Promoting the industry’s transformation towards low-carbon and intelligent development is extremely urgent. The importance of this issue is growing day by day, and it is urgent for all sectors to work together to explore solutions.