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- W4313556551 abstract "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. We provide strong empirical evidence showing that the integration level of ESG disclosures is negatively associated with firm value. The results are robust to different model specifications. Institutional features (especially Chinese culture with regard to resistance to transparency, which influences investors' perceived cost-benefit considerations), the low level of investor sophistication, and the nature of the ESG disclosures concerning the low understandability are the reasons for the negative association between the integration level of ESG disclosures and firm value. Additional analysis suggests that the negative association is more pronounced for firms that provide external assurance for ESG disclosures and non-state-owned firms." @default.
- W4313556551 created "2023-01-06" @default.
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- W4313556551 date "2023-05-01" @default.
- W4313556551 modified "2023-09-26" @default.
- W4313556551 title "Does innovation in environmental, social, and governance disclosures pay off in China? An integrated reporting perspective" @default.
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- W4313556551 doi "https://doi.org/10.1016/j.bir.2023.01.001" @default.
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