Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies
نویسندگان
چکیده
With the disclosure of ESG, investment related to ESG has increased, and trend changes in intangible capital shown an “inverted S-shaped” curve. The research shows that, initial stage construction, new investments increase capital. advancement time, positive effect scores on begins appear gradually offsets cost investment. However, when score a company is raised certain level, marginal continuing will reduce
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ژورنال
عنوان ژورنال: Frontiers in Environmental Science
سال: 2022
ISSN: ['2296-665X']
DOI: https://doi.org/10.3389/fenvs.2022.858548