Guizhou University of Finance and Economics

Does resident–tourist value co-creation matter in promoting tourists’ environmentally responsible behaviour? The chain mediation role of perceived value and destination identification

Since tourists' environmentally responsible behaviour (ERB) has a profound impact on the overall sustainable development of a tourism destination, this research aims to examine the underlying mechanism between resident–tourist value co-creation (RVC) and ERB of tourists based on...

How Government Environmental Targets Shape Firms' Environmental Disclosure Strategy: Evidence From LLM ‐Based Textual Analysis

ABSTRACT High‐quality environmental disclosure is becoming a global baseline as jurisdictions align with International Sustainability Standards Board standards. Prior literature provides mixed evidence on whether regulatory pressure promotes environmental transparency or induces...

How Does Incentive-Based Environmental Regulation Promote Employment? A Quasi-Natural Experiment Based on Carbon Trading Rights Pilot

Treating the pilot carbon emissions trading policy as a quasi-natural experiment, this study employs a multi-period difference-in-differences model to assess its employment effects using panel data from Shanghai and Shenzhen A-share listed companies between 2007 and 2022. Results...