【摘要】 水资源是经济高质量发展的重要资源依赖，水信息披露是企业积极释放水资源战略信号并推动企业绿色创新发展的的重要途径。以2013—2019年中国高水敏感性行业312家A股上市公司为研究样本，运用面板回归模型实证检验了企业水信息披露对绿色创新的影响机理，以及媒体关注（数量和情绪）在二者关系中的调节效应。结果表明：企业水信息披露与绿色创新呈显著的正相关关系，且这种关系同时存在于国企和非国企，比较而言，国企的水信息披露对绿色创新的正向作用更大；媒体关注情绪（正面、负面、综合）中只有负面情绪在企业水信息披露对绿色创新的影响中具有显著的正向调节效应。上述研究发现对中国企业认识水信息披露的经济及环境价值，以及有效践行绿色创新具有重要参考价值。更多还原

【Abstract】 Water resources are an important resource dependence for high-quality economic development,and water information disclosure is an important way for companies to actively release strategic signals of water resources and promote green innovation and development.Taking 312 A-share listed companies in China’s high water-sensitive industries from 2013 to 2019 as the research sample,the panel regression model is used to empirically test the impact mechanism of corporate water information disclosure on green innovation,and the media attention(quantity and sentiment)in the second Moderating effects in the relationship between participants. The results show that there is a significant positive correlation between corporate water information disclosure and green innovation,and this relationship exists in both state-owned and non-state-owned enterprises. Comparatively speaking,water information disclosure of state-owned enterprises has a greater positive effect on green innovation;media attention Among the emotions(positive,negative,comprehensive),only negative emotions have a significant positive moderating effect on the impact of corporate water information disclosure on green innovation. The above research findings have important reference value for Chinese enterprises to understand the economic and environmental value of water information disclosure and effectively practice green innovation.更多还原