The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms

Sun, Yanqi; Zhao, Dan; Cao, Yuanyuan

doi:10.1016/j.jclepro.2024.142698

Journal of Cleaner Production

2024

DOI: 10.1016/j.jclepro.2024.142698

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The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms

Yanqi Sun,

Dan Zhao,

Yuanyuan Cao

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Cited by 7 publications

References 119 publications

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Regional digitalization and corporate ESG performance

Li,

Zhu

2024

Journal of Cleaner Production

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Regional digitalization and corporate ESG performance

Li,

Zhu

2024

Journal of Cleaner Production

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Financial Market Misconduct: A Bibliometric Perspective

Carè,

Fatima

2024

Euro Fin Management

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This article provides a bibliometric analysis of financial market misconduct (FMM) research. It maps the intellectual structure of FMM studies, visualizes the field's scientific literature, and uncovers its intellectual backbone, emergent ‘hot topics’, key journals, and influential authors. The study contributes to both academia and industry by elucidating the main components and evolutionary trends in FMM research. Additionally, it highlights future research directions by identifying potential underestimated risks and unexplored areas.

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Evaluating Executives and Non-Executives’ Impact toward ESG Performance in Banking Sector: An Entropy Weight and TOPSIS Method

Zournatzidou

2024

Administrative Sciences

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Financial institutions should prioritize the adoption of comprehensive Environmental, Social, and Corporate Governance (ESG) disclosure policies to improve their market reputation and decrease capital expenditures. The current study’s research objective is to investigate the impact of both inside and outside executives on the successive adoption of ESG strategies, based on the sustainable leadership theoretical framework and the bottom-up corporate governance theory. Data for the current study were obtained from the Refinitiv Eikon database and analyzed through using the entropy weight and TOPSIS techniques. The research suggests that including fully autonomous board members has the potential to improve the transparency of firms’ ESG criteria. This result was derived from an analysis of data pertaining to the behavior of CEOs and non-executives at the company level in Fiscal Year (FY) 2023. The verification of the soundness and dependability of this finding has been carried out by scrutinizing the problem of endogeneity and diverse techniques of data representation. Furthermore, our study has disproven the idea that having CEOs on the board of directors may significantly improve the ESG performance of financial institutions. Consequently, the research proposes that adopting a strict policy of board independence has the capacity to alleviate the environmental, social, and governance repercussions that arise from the control of internal executives, namely CEOs.

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The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms

Cited by 7 publications

References 119 publications

Regional digitalization and corporate ESG performance

Regional digitalization and corporate ESG performance

Financial Market Misconduct: A Bibliometric Perspective

Evaluating Executives and Non-Executives’ Impact toward ESG Performance in Banking Sector: An Entropy Weight and TOPSIS Method

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