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Does innovation in environmental, social, and governance disclosures pay off in China? : an integrated reporting perspective

Sun, Yanqi; Xu, Cheng; Ding, Rui; Cao, Yuanyuan - In: Borsa Istanbul Review 23 (2023) 3, pp. 600-613

This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm...

Persistent link: https://www.econbiz.de/10014308774

The effect of China's public climate concern on ESG disclosure

Chen, Shoudong; Mao, Zhifang; Li, Yueshan; Kang, Jing - In: Finance research letters 62 (2024) 1, pp. 1-8

Persistent link: https://www.econbiz.de/10014530866

Impact of executive pay gap on environmental, social, and governance disclosure in China : is there a strategic choice?

Zhang, Dingzu; Pan, Lijuan; Liu, Luqi; Zeng, Huixiang - In: Corporate social responsibility and environmental management 30 (2023) 5, pp. 2574-2589

Persistent link: https://www.econbiz.de/10014375439

Corporate social responsibility and firm-value : the role of sensitive industries and CEOs power in China

Ahsan, Tanveer; Al-Gamrh, Bakr; Mirza, Sultan Sikandar - In: Applied economics 54 (2022) 16, pp. 1844-1863

Persistent link: https://www.econbiz.de/10012875648

An analysis on the relationship between ESG information disclosure and enterprise value : a case of listed companies in the energy industry in China

Siwei, Dong; Wongvanichtawee Chalermkiat - In: Cogent business & management 10 (2023) 3, pp. 1-21

This study examines the relationship between environment, social responsibility, and governance (ESG) information disclosure and firms' value. It also investigates how debt cost is the mediate variable between the ESG and firms' value. The content analysis supported sustainability development...

Persistent link: https://www.econbiz.de/10014505820

Hendratama, Tifanny Dwijaya; Barokah, Zuni - In: China journal of accounting research : CJAR 13 (2020) 2, pp. 223-236

This study investigates the influence of related party transactions (RPTs) on firm value. Further, it examines whether a firm's corporate social responsibility (CSR) reporting reflects its corporate values and ethical concerns, therefore mitigating the value-destroying effects of RPTs. Based on...

Persistent link: https://www.econbiz.de/10012307493

Housing demolition attention, social responsibility pressure of manager and corporate value : evidence from China

Zeng, Jianguang; Lu, Yuanyuan; Xu, Qian; Yang, Xun - In: Nankai business review international 8 (2017) 4, pp. 424-446

Persistent link: https://www.econbiz.de/10011811922

Great Chinese famine, corporate social responsibility and firm value

Xu, Cheng; Gao, Jun; Liu, Xinghe; Sun, Yanqi; Koedijk, Kees - In: Pacific-Basin finance journal 79 (2023), pp. 1-25

Persistent link: https://www.econbiz.de/10014463161

Revisiting the nexus between corporate social responsibility and corporate value : evidence from China

Wu, Jing; Liew, Chee Yoong - In: Corporate social responsibility and environmental management 31 (2024) 3, pp. 2066-2085

Persistent link: https://www.econbiz.de/10014531134

Rahmat, Mohd-Mohid; Ahmed, Kamran; Lobo, Gerald J. - In: Review of Pacific Basin financial markets and policies 23 (2020) 1, pp. 2050005-1-2050005-42

Persistent link: https://www.econbiz.de/10012299668

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