Ng, Artie W.; Leung, Tiffany Cheng Han; Yu, Tao-Wang; … - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 2, pp. 343-368
Purpose This study aims to examine the potential disparities in environmental, social and governance (ESG) reporting among emerging Chinese enterprises (ECEs). ECEs are subject to a set of internationally oriented ESG requirements imposed by the regulator of a global financial center that is...