Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective
This paper explores whether Chinese capital providers can benefit from the integrated reporting (IR) approach. Using a sample of 7168 observations selected from 1169 firms listed in China between 2006 and 2019, we examine the relation between the integration level of ESG disclosures and firm value....
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2023-05-01
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| Series: | Borsa Istanbul Review |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2214845023000017 |