The lack of a standardized measurement method for calculating carbon dioxide emissions at the provincial level in China

The gap

Evidence profile

Sourced from the inline gaps and recommendations and future work and stated challenges of the source papers, classified as general, drawn from work published between 2025 and 2026, spanning 3 journals. Those papers have been cited 4 times in total.

Supporting evidence — 4 representative gaps

• Study on the Impact of Enterprise Export Technological Complexity on Carbon Emissions: Micro-level Evidence from Chinese Listed Companies (2026) · Scientific Journal of Economics and Management Research · doi

  Furthermore, the research period largely precedes the strengthening of China's "Dual Carbon" policy framework; future work should examine how policies like carbon markets and green finance moderate the identified relationship. Future research should explore data refinement, methodological advances, and international comparisons to build a more systematic theoretical framework for global green trade and corporate low-carbon development. Second, this study does not account for other potential moderating variables, such as corporate governance and policy interactions; subsequent studies could employ moderation models to explore these channels in depth.

  generalinline gaps
  Keywords: carbon policy framework future green explore corporate period largely precedes strengthening china dual examine policies
• Financial incentives or fiscal support? the differential impacts of green credit and green subsidies on corporate carbon intensity (2026) · Frontiers in Environmental Science · doi

  This study compares green credit and green subsidies in terms of their differences in low-carbon resource allocation. The theoretical analysis shows that both green credit and green subsidies increase the capital allocation and output ratios of low-carbon firms relative to high-carbon firms. Therefore, both policy instruments exhibit a low-carbon resource allocation tendency. A further comparison shows that green credit produces larger increases in relative capital allocation and relative output. This indicates that green credit exhibits stronger screening of low-carbon firms. Within this theoretical framework, this study conducts an empirical analysis using data on China’s A-share listed firms. The baseline results show that corporate carbon emission intensity is significantly negatively associated with the probability of obtaining both green credit and green subsidies. This indicates that both types of policy resources generally tend to be allocated to firms with lower carbon emission intensity. The fitted results further show that the probability of obtaining green credit declines continuously as corporate carbon emission intensity increases. By contrast, the probability of obtaining green subsidies initially decreases and subsequently increases. In the high-carbon-emission interval, some high-carbon firms may still obtain green subsidies. This suggests that green subsidies cover a broader range of firms, whereas green credit is more concentrated among low-carbon firms. Therefore, green credit exhibits stronger screening of low- carbon firms than green subsidies. Based on the preceding findings, this study proposes the following policy implications. Regarding green credit, banks should improve differentiated credit assessment systems based on corporate carbon emission performance. Banks can incorporate carbon emission intensity, environmental information disclosure, and low-carbon transition plans into their credit assessments. For firms with stronger environmental performance, banks may appropriately increase credit limits and improve lending terms. For high-carbon firms, banks can establish dynamic credit conditions based on their transition readiness and emission-reduction plans. This approach can preserve the screening function of green credit while maintaining financing channels for high-carbon firms with credible transition strategies. Regarding green subsidies, governments should provide differentiated support according to firm type and the intended use of funds. For low-carbon firms, subsidies can prioritize green technological innovation and the expansion of low-carbon projects. For high-carbon firms, subsidies should primarily support technological defined environmental objectives. Governments should also establish verifiable project requirements and link subsidy disbursement to project progress and environmental performance. projects with upgrading clearly strengthen information should also sharing. authorities Corporate carbon emission data, subsidy utilization records, and green credit information should be effectively integrated. This coordination can reduce overlapping support and policy coverage gaps while improving the overall allocation efficiency of green resources.

  generalrecommendations
  Keywords: green carbon credit firms subsidies emission high allocation policy corporate intensity banks environmental relative increases
• Embracing sustainable development: ESG enhancement and corporate systematic risk (2026) · Humanities and Social Sciences Communications · doi

  of carbon sentiment. J Environ Manage. 367:121913. https://doi.org/10.1057/s41599-024-03621-1 https://doi.org/10.1016/j.jenvman.2024.121913 Yu D, Meng T, Zheng M, Ma R (2024) ESG uncertainty, investor attention and stock price crash risk in China: Evidence from PVAR model analysis. Hum Soc Sci Commun. 11(1):1–13. ARTICLE IN PRESS from Chinese Zhang W, Zhao Y, Meng F (2024) ESG performance and green innovation of Chinese enterprises: Based on the perspective of financing constraints. J Environ Manage. 370:122955. https://doi.org/10.1016/j.jenvman.2024.122955 Zhang Y, He Y (2024) How does the green financial system affect environmentally friendly firms' ESG? Evidence stock markets. Energ Econ. 130:107287. https://doi.org/10.1016/j.eneco.2023.107287 Zheng X, Huang Z, Jiang K, Dong Y (2025) Sustainable growth: Unveiling the impact of government attention on corporate environmental performance. Bus Ethics Env Resp. https://doi.org/10.1111/beer.12800 Zhou M, Jiang K (2025) The cost of environmental inequality: evidence from offsite investment. Borsa Istanb Rev. 25(2):400-421. https://doi.org/10.1016/j.bir.2025.01.014 Zhou M, Huang Z, Jiang K (2024) Environmental, social, and governance performance and corporate debt maturity in China. Int Rev Financ Anal. 95:103349. https://doi.org/10.1016/j.resconrec.2023.107082 Zhou M, Jiang K, Zhang J (2023) Environmental benefits of enterprise digitalization in China. Resour Conserv Recy. 197:107082. https://doi.org/10.1016/j.resconrec.2023.107082 ARTICLE IN PRESS

  generalfuture work
  Keywords: https jiang environmental china evidence zhang performance zhou environ manage jenvman meng zheng attention stock
• Research on the impact of green finance on carbon emissions from the perspectives of nonlinearity and spatial spillover (2025) · Frontiers in Environmental Science · cited 4× · doi

  The lack of a standardized measurement method for calculating carbon dioxide emissions at the provincial level in China. The absence of standardized data on the official balance of green credit at the provincial level. The phenomenon of 'greenwashing' notably impacts carbon reduction in the initial stage of green finance development.

  generalstated challengesevidence 5/5
  Keywords: lack standardized measurement method calculating carbon dioxide emissions

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