Table 1 The summary of variables.

From: A dynamic panel threshold model analysis on heterogeneous environmental regulation, R&D investment, and enterprise green total factor productivity

Variable

Abbreviation

Description

Dependent variables

GTFP

Input factors, desirable output, undesirable output; Super-SBM Model

Independent variables

CER

The number of environmental case proposals submitted by provincial and municipal people’s congresses

MER

The ratio of the completed investment in industrial pollution control in each region to the regional GDP

VER

Number of environmental petitions in each province and city

Threshold variables

RD

The proportion of enterprise R&D amount in sales revenue

Control variables

DL

The number of digitization-related-words frequencies in enterprise annual reports

ROA

The proportion of enterprise’s net profit in the total assets

ROE

The proportion of enterprise’s net profit to net assets

ROL

The proportion of its total liabilities to total assets

Scale

Enterprise total assets

Grouping variables

Indus

Industry pollution level

Equ

Enterprise equity type