Environmental, Social, and Governance (ESG) Committees and Corporate ESG Information Disclosure: From the Perspective of Organizational Information Processing
Based on the organizational information pro- cessing theory, this paper examines the impact and mech- anisms of ESG committees on the level of corporate ESG information disclosure using a sample of Chinese A+H share listed companies from 2016 to 2022. The study finds that establishing an ESG committ...
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2025-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/17/e3sconf_eeupd2024_03012.pdf |
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