Shen, Hongtao; Lin, Honghui; Han, Wenqi; Wu, Huiying - In: China journal of accounting research : CJAR 16 (2023) 4, pp. 1-25
This paper reviews the practice and research on environmental, social and governance (ESG) in China. It finds that (1) under China’s top-down framework, ESG practices have grown substantially in ESG disclosure, ESG rating and ESG investing; and (2) ESG research has focused on corporate ESG...