Abstract：

As the issue of global climate change becomes increasingly prominent, China has set its “dual-carbon” goals. As a high carbon-emitting sector, the iron and steel industry is facing significant pressure to transition toward low-carbon development. Hebei, one of China’s key iron and steel industrial clusters, is representative in terms of both green innovation and carbon information disclosure among its iron and steel enterprises. Taking Hebei’s iron and steel industry as the research focus, this paper analyzes the current status and characteristics of carbon information disclosure, identifies major existing problems, and puts forward policy recommendations, providing theoretical and practical references for promoting the green transformation of the industry.

Key Words：

carbon information disclosure; green innovation; R&D expenditure