Abstract Voluntary nonfinancial Environmental, Social, and Governance (ESG) disclosure is
a rapidly growing and increasingly important topic that has attracted great attention from …

The sustainable development of the global economy and society calls for the practice of the
environmental, social and governance (ESG) principle. The ESG principle has been …

Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …

The topic of corporate social responsibility (CSR), along with the related environmental,
social and governance (ESG) pillars, is playing a key role in the literature and is attracting …

企业推行社会责任究竟体现管理层的“自利工具” 还是股东的“价值利器”? 这成为近年来财务学和
管理学交叉研究的热点问题. 本文结合中国资本市场的环境和制度背景, 从非对称风险这一独特 …

We propose a theory in which each stock's environmental, social, and governance (ESG)
score plays two roles:(1) providing information about firm fundamentals and (2) affecting …

The environmental, social, and governance (ESG) data provided in firms' sustainability
reports is often unaudited. If ESG information disclosed by firms is not reliable, a firm's …

This empirical study investigates the influence of environmental, social, and governance
(ESG) disclosure on financial irregularities of Chinese listed firms and tests the moderating …

Purpose Over the past two decades, the topics of Environmental, Social and Corporate
Governance (ESG) and Corporate Social Responsibility (CSR) have attracted an increasing …

Within the environmental, social, and governance (ESG) disclosure–corporate sustainability
performance (economic, environmental and social; EES) framework, our empirical analysis …