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Growing Science » Uncertain Supply Chain Management » The effect of environment, society, and governance (ESG) information disclosure on high-quality development of Chinese companies: Investigating the mediating role of green technology innovation

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Uncertain Supply Chain Management

ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print)
Quarterly Publication
Volume 12 Issue 2 pp. 921-936 , 2024

The effect of environment, society, and governance (ESG) information disclosure on high-quality development of Chinese companies: Investigating the mediating role of green technology innovation Pages 921-936 Right click to download the paper Download PDF

Authors: Qiaoyang Zheng, Zunirah Mohd Talib

DOI: 10.5267/j.uscm.2023.12.014

Keywords: ESG Information Disclosure, High-quality Development, China Listed Companies, Green Technology Innovation

Abstract: China listed companies play a significant role in fostering the economy's quality development and are leaders in the application of ESG principles by businesses. The application of ESG principles by listed companies is crucial to achieving a ‘win-win’ situation of social benefits and corporate economic benefits and raising the bar for high-quality development. Nevertheless, studies on the connection between corporate high-quality development and ESG information disclosure by China listed companies are few and contentious. This paper examines the role that ESG information disclosure plays in the development of corporate high-quality and the intermediary mechanism of green technology innovation in enterprises using panel data of China A-share non-financial listed companies from 2013 to 2022. The empirical results show that ESG disclosure and its three dimensions can significantly promote high-quality enterprise development. The study also discovers that high-quality enterprise development and ESG information disclosure are partially mediated by green technology innovation. The article’s findings serve as a guide for businesses, investors, and governments looking to adopt ESG practices.

How to cite this paper
Zheng, Q & Talib, Z. (2024). The effect of environment, society, and governance (ESG) information disclosure on high-quality development of Chinese companies: Investigating the mediating role of green technology innovation.Uncertain Supply Chain Management, 12(2), 921-936.

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Journal: Uncertain Supply Chain Management | Year: 2024 | Volume: 12 | Issue: 2 | Views: 1108 | Reviews: 0

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