Environmental, social, governance disclosure and corporate sustainable growth: Evidence from China

Wang, Nannan; Li, Dayao; Deng-feng, Cui; Ma, Xiaolong

doi:10.3389/fenvs.2022.1015764

Cited by 4 publications

(2 citation statements)

References 57 publications

(51 reference statements)

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“…The primary goal of businesses is to achieve sustainable corporate growth and ensure shareholder wealth. A panel data test (399 companies) observed that disclosure of ESG policies can promote sustainable growth in contrast to companies that are not disclosing ESG approaches [ 105 ]. Moreover, the bottleneck created by decreased total-factor energy efficiency (TFEE) needs to also be overcome in China so that sustainable development can be achieved.…”

Section: Discussionmentioning

confidence: 99%

The rise in popularity of central bank digital currencies. A systematic review

Prodan,

Konhäusner,

Dabija

et al. 2024

Heliyon

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Section: Discussionmentioning

confidence: 99%

The rise in popularity of central bank digital currencies. A systematic review

Prodan,

Konhäusner,

Dabija

et al. 2024

Heliyon

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“…Third, internal control further enhances enterprise resilience by improving resource allocation efficiency, reducing operational risk, and increasing innovation output. Resource allocation efficiency enables firms to develop adaptive capacity, operational risk improves firm resistance, and firms with higher levels of innovation will have a greater advantage during a crisis [48].…”

Section: Conclusion and Future Prospects 61 Conclusionmentioning

confidence: 99%

The Value of Internal Control during a Crisis: Evidence from Enterprise Resilience

2022

Self Cite

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Internal control is an important internal governance mechanism of enterprises and plays an important role in preventing and controlling corporate risks. This paper utilizes COVID-19 shocks and uses data from listed companies in China for 2019–2021 in order to study the impact of internal control on enterprise resilience and its functioning mechanism. The findings show that internal control significantly improves enterprise resilience during a crisis. By using firm characteristic quantile regressions, it is found that under a crisis, larger firms with sufficient cash flow from operating activities are more protected by internal control and more resilient. Mechanistic analysis suggests that internal control further increases enterprise resilience by improving resource allocation efficiency, reducing operating risk, and increasing innovation output. Further analysis shows that government support can enhance the resilience of firms during crises through tax and fiscal policies; a better business environment enhances firms’ ability to withstand risks in crisis situations and helps them gain a competitive advantage in crisis situations. Based on this, this paper provides empirical evidence for revising and improving the internal control system of enterprises to reduce the negative impact of public health emergencies in the context of epidemics.

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Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review

Li,

Saat,

Khatib

et al. 2024

Bus Strat Dev

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The purpose of this article is to provide a comprehensive and systematic assessment of the literature on the consequences of environmental, social, and governance (ESG) disclosure by means of content analyses. Using a systematic approach, a sample of 165 studies was collected from the Web of Science database and evaluated on the basis of econometric and content analyses, including publication trends, geographical distribution, theories and consequence associated with ESG disclosure (investment and innovation of firms, financing cost and method, operations and financial risk of firms, firm performance and value and others), provides some direction for future investigation. According to the analysis, the literature was more interested in the stakeholder theory when examining the effects of ESG disclosure on areas including company innovation and investment, financing costs and methods, financial risk and operations, business performance, and others. Even though most of the literature has focused on firm performance and value, there is still no clear understanding of the relationship. Also, limited work was found on the investment and innovation of firms, and financing cost and method, while the impact of operations and financial risk of firms has yet to be explored. Meanwhile, this study also identified the impact of ESG disclosure on analysts, audit fees, and earnings management as a new research direction. Finally, this study innovates new findings that institutional pressures may have an impact on the consequences of ESG disclosure, a topic not found in previous studies.

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Environmental, social, governance disclosure and corporate sustainable growth: Evidence from China

Cited by 4 publications

References 57 publications

The rise in popularity of central bank digital currencies. A systematic review

The rise in popularity of central bank digital currencies. A systematic review

The Value of Internal Control during a Crisis: Evidence from Enterprise Resilience

Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review

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