ESG disclosure facilitator: How do the multiple large shareholders affect firms’ ESG disclosure? evidence from China

ESG disclosure facilitator: How do the multiple large shareholders affect firms’ ESG disclosure? evidence from China

The Environmental, social, and governance (ESG) disclosure is an important aspect of firms’ strategies. Therefore, exploring how to facilitate the firms’ ESG disclosure is necessary. This paper examines the role of multiple large shareholders (MLS, hereafter) in facilitating a firm’s ESG disclosure....

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Bibliographic Details
Main Authors: Liang Wang, Xuchang Fan, Hongyu Zhuang
Format: Article
Language:English
Published: Frontiers Media S.A. 2023-01-01
Series:Frontiers in Environmental Science
Subjects:
ESG disclosure
multiple large shareholders
agency cost
ownership structure
monitoring effect
collusion effect
Online Access:https://www.frontiersin.org/articles/10.3389/fenvs.2023.1063501/full

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