Does internal control improve enterprise environmental, social, and governance information disclosure? Evidence from China
Jialin Yan,
Haibo Hu,
Yiruo Hu
Abstract:Environmental, social, and governance (ESG) is a relatively new concept that emphasizes how to contribute to creating sustainable businesses. However, research on factors that influence ESG development is insufficient. This study explores how internal control influence enterprise ESG information disclosure, using 2009–2021 data from China's A‐share listed companies. The findings show a substantial positive correlation between internal control quality and corporate ESG information disclosure. Particularly, the … Show more
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