Visual Expressions in Corporate Social Responsibility Reports: The Role of Minority Investors' Online Information Demand
Corporate Social Responsibility and Environmental Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 7, 2025
ABSTRACT
Corporate
social
responsibility
(CSR)
reports
hold
significant
importance
for
firms
to
communicate
with
stakeholders.
Previous
studies
have
primarily
emphasized
the
implications
of
verbal
characteristics
present
in
CSR
reports,
yet
there
exists
a
limited
understanding
on
distinct
features
visual
information
these
reports.
The
paper
integrates
stakeholder
salience
theory
and
elaboration
likelihood
model
examine
whether
online
demand
minority
investors
unique
interactive
platforms
can
prompt
corporate
expressions
their
Additionally,
we
contend
that
relationship
between
is
accentuated
when
play
prominent
role
firm,
attenuated
firm
provides
more
comprehensible
transparent
information.
Employing
hand‐collected
dataset
1998
observations
from
publicly
listed
Chinese
2009
2017,
our
empirical
findings
strongly
support
arguments.
Taken
together,
this
research
enhances
understandings
how
respond
increased
collective
resulting
by
disclosing
visually
oriented
Язык: Английский
How the Belt and Road Initiative Transforms Corporate ESG Performance: Insights from China’s Experience
Sustainability,
Год журнала:
2025,
Номер
17(8), С. 3700 - 3700
Опубликована: Апрель 19, 2025
This
study
examines
the
transformative
potential
of
Belt
and
Road
Initiative
(BRI)
in
enhancing
environmental,
social,
governance
(ESG)
performance
Chinese
companies,
carrying
significant
implications
for
global
sustainable
development.
Using
data
from
listed
companies
2009
to
2022,
we
employ
a
difference-in-differences
approach
rigorously
assess
impact
BRI
on
corporate
ESG
elucidate
underlying
mechanisms.
Our
findings
indicate
that
significantly
enhances
performance,
with
these
results
robustly
validated
through
robustness
checks.
The
analysis
identifies
two
primary
channels
which
affects
performance:
internal
mechanisms,
such
as
fostering
technological
innovation
environmental
disclosure,
external
including
increased
analyst
attention
expansion
digital
infrastructure.
Additionally,
observe
variation
BRI’s
across
different
industries
firm
characteristics.
Specifically,
non-state-owned
enterprises,
high-growth
large
corporations,
those
located
economically
advanced
regions
exhibit
most
pronounced
positive
effects.
research
not
only
deepens
understanding
influence
business
practices
but
also
provides
valuable
insights
policymakers
leaders.
By
leveraging
BRI,
can
enhance
their
thus
contributing
broader
sustainability
objectives.
underscore
importance
strategic
engagement
initiatives
like
achieving
improvements
enhanced
social
responsibility.
Язык: Английский
Achieving Energy Resilience: The Joint Role of Environmental Policy Stringency and Environmental Awareness
Research in International Business and Finance,
Год журнала:
2024,
Номер
unknown, С. 102692 - 102692
Опубликована: Дек. 1, 2024
Язык: Английский
ESG Ratings and Green Innovation
Sustainability,
Год журнала:
2024,
Номер
16(24), С. 10869 - 10869
Опубликована: Дек. 11, 2024
This
study
examines
the
impact
of
ESG
ratings
on
corporate
green
innovation,
selecting
A-share
listed
companies
in
China
from
2012
to
2022
as
research
sample.
Using
a
multiple-time-point
difference-in-differences
model,
we
analyze
how
influence
both
output
and
efficiency
innovation.
The
findings
reveal
that
significantly
promote
particularly
by
encouraging
increase
investments
environmental
protection,
social
responsibility,
governance.
Additionally,
facilitate
innovation
reducing
financing
pressures,
increasing
media
attention,
mitigating
managerial
myopia,
with
effects
most
pronounced
highly
polluting
industries
firms
weaker
governance
structures.
These
results
offer
valuable
insights
for
pursuing
sustainable
development
policymakers
aiming
foster
Язык: Английский
Factors Affecting the Sustainability of Corporates in Polluting Sectors
Sustainability,
Год журнала:
2024,
Номер
16(20), С. 8970 - 8970
Опубликована: Окт. 16, 2024
Corporate
sustainability
performance
is
gaining
ever
greater
importance.
The
negative
impact
of
climate
change
manifested
through
heavy
air,
water
and
soil
pollution.
Polluting
sectors,
as
the
major
players,
are
characterized
by
large
amounts
emissions,
waste
consumption
resources,
therefore
have
a
larger
on
environment.
Companies
operating
in
polluting
sectors
recognized
globally
main
sources
greenhouse
gas
emissions;
thus,
their
widely
debated.
Despite
character,
such
companies
strive
for
higher
profitability,
better
financial
operational
efficiency.
However,
resources
create
potential
innovation
investments
companies.
It
accepted
that
research
experimental
development
(R&D)
expenditures
enable
new
business
ideas,
models,
products,
services,
processes.
while
pursuing
targets,
results
could
be
directed
towards
performance.
purpose
this
paper
to
analyze
how
interact
with
scores.
For
it,
we
identified
three
essential
pillars
sustainability:
environmental,
governance,
social.
Using
ordinary
least
squares
(OLS)
regressions,
models
were
developed
each
pillar
sustainability,
including
corporate
indicators
R&D
expenditures.
obtained
provide
insights
company
sector
size
turnover
significantly
interacts
all
sustainability.
also
found
debt
ratio,
earnings
current
liquidity
significant
relation
only
environmental
social
indicators.
Язык: Английский