Does internal control improve enterprise environmental, social, and governance information disclosure? Evidence from China

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 dis...

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Veröffentlicht in:	Corporate social-responsibility and environmental management 2024-09, Vol.31 (5), p.4980-4994
Hauptverfasser:	Yan, Jialin, Hu, Haibo, Hu, Yiruo
Format:	Artikel
Sprache:	eng
Schlagworte:	Corporate governance Disclosure environment social governance Environmental governance Environmental social & governance ESG information disclosure internal control Internal controls media attention Robust control Social responsibility Sustainable development sustainable enterprise development
Online-Zugang:	Volltext
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