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Navigating the path to corporate sustainability: evidence from carbon emission reduction

Xueqing Zhang et al.

Science and Public Policy2026https://doi.org/10.1093/scipol/scag004article
AJG 2ABDC C
Weight
0.50

What the paper says

Abstract In response to intensifying global environmental challenges, many enterprises are turning to technological innovation as a strategic pathway towards sustainable development. This study draws on data from 1,038 listed firms disclosed in the Rankins CSR Ratings (RKS) Environmental, Social Responsibility, and Governance (ESG) database from 2019 to 2022 and develops a theoretical framework grounded in Dynamic Capability Theory, Resource-Based View, and Stakeholder Theory. Employing a quasi-replication approach that integrates empirical analysis with fuzzy-set qualitative comparative analysis (fsQCA), the study systematically examines the mechanisms through which carbon emission reduction drives corporate sustainability. The results show that carbon reduction significantly enhances sustainability, with research and development funding (RDF) playing a positive moderating role. However, green innovation, research and development personnel, and government research and development subsidies demonstrate limited direct or moderating effects. Moreover, high-performing firms tend to prioritize research and development talent in their sustainability strategies, while low-performing firms do not. Finally, we find that carbon reduction drives sustainability, enabled by innovation.

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https://doi.org/https://doi.org/10.1093/scipol/scag004

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@article{xueqing2026,
  title        = {{Navigating the path to corporate sustainability: evidence from carbon emission reduction}},
  author       = {Xueqing Zhang et al.},
  journal      = {Science and Public Policy},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1093/scipol/scag004},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.