The nature of corporate social responsibility disclosure and investment efficiency: Evidence from China

The nature of corporate social responsibility disclosure and investment efficiency: Evidence from China

Corporate social responsibility (CSR) disclosure has gained more attention from both practitioners and scholars. Company executives are starting to seek competitive differentiation from their sustainability strategies (McKinsey & Company, 2020). This study explores the link between CSR discl...

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Bibliographic Details
Main Authors: Fangliang Huang, Meng Chen, Rongbing Liu
Format: Article
Language:English
Published: Frontiers Media S.A. 2023-02-01
Series:Frontiers in Environmental Science
Subjects:
corporate social responsibility
investment efficiency
information asymmetry
agency problems
mandatory disclosure VS. voluntary disclosure
Online Access:https://www.frontiersin.org/articles/10.3389/fenvs.2023.1028745/full

Internet

https://www.frontiersin.org/articles/10.3389/fenvs.2023.1028745/full

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