Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China
Using a sample of Chinese listed firms during 2010–2018, this paper examines the relationship between digital financial inclusion and firms’ ESG disclosure. The results show that 1) digital financial inclusion can significantly promote firms’ ESG disclosure; 2) the promotion effect of digital financ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Frontiers Media S.A.
2022-11-01
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| Series: | Frontiers in Environmental Science |
| Subjects: | |
| Online Access: | https://www.frontiersin.org/articles/10.3389/fenvs.2022.1029975/full |