Research on ESG and Disclosure Systems in China

Yutong Xu ()
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Yutong Xu: China Three Gorges University, College of Performing and Fine Arts

A chapter in Proceedings of the 2025 International Conference on Financial Risk and Investment Management (ICFRIM 2025), 2025, pp 26-32 from Springer

Abstract: Abstract In recent years, the concept of ESG (Environmental, Social and corporate governance) has attracted much attention, not only becoming a focus issue in the field of practice, but also inspiring extensive and in-depth theoretical discussions as a key strategy to drive sustainable development of the global economy. Although ESG research is still in its nascent stage, its influence cannot be ignored. This study deeply analyzes the core value of ESG research, the development of the current field, and carefully examines the specific influence mechanism of a single indicator on ESG practice. More importantly, this study also explores the role of carbon disclosure regimes as mediating variables in facilitating ESG practice. This paper aims to comprehensively review the current characteristics of ESG research in China, reveal its development trend and potential challenges through comprehensive analysis, and provide valuable references and insights for the future development path of ESG research and practice in China.

Keywords: Corporate Value; Environmental Performance; Social Responsibility; Corporate Governance; Disclosure Systems (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-748-9_4

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DOI: 10.2991/978-94-6463-748-9_4

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