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 |
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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 |
| _version_ | 1798022778666876928 |
|---|---|
| author | Yichun Lu Liang Wang Yu Zhang |
| author_facet | Yichun Lu Liang Wang Yu Zhang |
| author_sort | Yichun Lu |
| collection | DOAJ |
| description | 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 financial inclusion on firms’ ESG disclosure occurs mainly through channels including the coverage breadth and usage depth; and 3) for firms with higher financing constraints and state-owned enterprises, the promotion effect of digital financial inclusion on firms’ ESG disclosure is more prominent. This paper provides relevant conclusions and insights for promoting firms’ ESG information disclosure, integrating the digital economy, and encouraging innovation development. |
| first_indexed | 2024-04-11T17:35:34Z |
| format | Article |
| id | doaj.art-6d867117c55a49ee95812423b8ea72f6 |
| institution | Directory Open Access Journal |
| issn | 2296-665X |
| language | English |
| last_indexed | 2024-04-11T17:35:34Z |
| publishDate | 2022-11-01 |
| publisher | Frontiers Media S.A. |
| record_format | Article |
| series | Frontiers in Environmental Science |
| spelling | doaj.art-6d867117c55a49ee95812423b8ea72f62022-12-22T04:11:37ZengFrontiers Media S.A.Frontiers in Environmental Science2296-665X2022-11-011010.3389/fenvs.2022.10299751029975Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from ChinaYichun Lu0Liang Wang1Yu Zhang2School of International Business, Guangxi University, Nanning, ChinaCollege of Business, Shanghai University of Finance and Economics, Shanghai, ChinaCollege of Business, Shanghai University of Finance and Economics, Shanghai, ChinaUsing 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 financial inclusion on firms’ ESG disclosure occurs mainly through channels including the coverage breadth and usage depth; and 3) for firms with higher financing constraints and state-owned enterprises, the promotion effect of digital financial inclusion on firms’ ESG disclosure is more prominent. This paper provides relevant conclusions and insights for promoting firms’ ESG information disclosure, integrating the digital economy, and encouraging innovation development.https://www.frontiersin.org/articles/10.3389/fenvs.2022.1029975/fulldigital financial inclusionESG disclosurefinancing constraintslisted firmsChinaownership structure |
| spellingShingle | Yichun Lu Liang Wang Yu Zhang Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China Frontiers in Environmental Science digital financial inclusion ESG disclosure financing constraints listed firms China ownership structure |
| title | Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China |
| title_full | Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China |
| title_fullStr | Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China |
| title_full_unstemmed | Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China |
| title_short | Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China |
| title_sort | does digital financial inclusion matter for firms esg disclosure evidence from china |
| topic | digital financial inclusion ESG disclosure financing constraints listed firms China ownership structure |
| url | https://www.frontiersin.org/articles/10.3389/fenvs.2022.1029975/full |
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