The impact of ESG information disclosure quality on firm value

نویسندگان

چکیده

With green development advocated globally, China has firstly proposed a goal of carbon neutrality and peak. Based on sustainable theory, signal transmission information asymmetry theory stakeholder this paper had used the data 638 A-share listed companies in from 2018 to 2020 empirically analysed relationship between ESG disclosure quality firm value. The study concluded that is positively correlated with Although impact environment ( E ) society S value greater than governance G ), improvement split indicators will increase Finally, put forward suggestions for firms government respectively.

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ژورنال

عنوان ژورنال: SHS web of conferences

سال: 2023

ISSN: ['2261-2424', '2416-5182']

DOI: https://doi.org/10.1051/shsconf/202315402001