Corporate social responsibility (CSR) initiatives have increasingly been adopted for
legitimacy purposes. Sustainability reporting practices have also been widely debated. In …

Environmental, social, and governance (ESG) requirements have recently gained significant
attention globally. Consequently, regulatory authorities in many countries have set …

Environmental, social, and governance (ESG) disclosure has garnered growing interest from
both academia and practitioners. Despite this growing interest, significant gaps persist in …

Environmental information disclosure transmits corporate information to the capital market,
improves information transparency, and reduces price delays caused by information …

In this era of sustainable development, ESG information disclosure and its capacity to fulfill
goals have a significant influence on the outward foreign direct investment (OFDI) of …

This paper explores whether and how ESG can constrain firms' earnings management
behavior in China. We find that firms with higher ESG performance are less likely to engage …

This paper theoretically analyzes the bilateral mechanism of ESG responsibility fulfillment on
green innovation of industrial enterprises and decomposes the promotion effect, inhibition …

According to external pressure theory and reputation theory, reputation-oriented enterprises
will experience external pressure as societal attention increases, and enhanced ESG …

Prior studies have reported an association between corporate waste management practices
and certain board attributes, but none have focused on foreign directors. Therefore, we …

With the proposal of “peak carbon and carbon neutrality”, the attention given to sustainable
development has been increasing both at home and abroad. Starting from the background …