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Table 1 Corporate GI evaluation indicator system

From: Threshold effects of environmental regulation types on green investment by heavily polluting enterprises

Primary indicators

Secondary indicators

Comprehensive management investment

Total investment

Pollution control investment

Pollution and waste identification

Source measurement, recording and reporting

Pollution control measures

Source identification

Resource-saving investment

Search of feasible opportunities

Resource usage measurement, recording and reporting

Emission reduction measures

Climate change response investment

Identification of emission sources

Emission measurement and reporting

Emission reduction measures

Changes in production and business processes

Environmental protection related investment

Green technology innovation

Development and implementation of environmental regulations Collection and collation of environmental disclosure information