Does environmental regulation complement ESG Disclosure? Evidence from the emergence of pollution emission permits regime in China

Yafei Li, James Si Zeng and Shaoxiang Jiang

Economics Letters, 2025, vol. 254, issue C

Abstract: Using the staggered adoption of the Pollution Emission Permit as a quasi-natural experiment, we examine whether environmental regulations and ESG disclosures can complement each other. Our findings reveal that this policy reduces pollution among Chinese listed corporations while enhancing the accuracy and quality of ESG disclosures.

Keywords: Environmental regulation; ESG disclosures; Pollution emission permit; Chinese listed corporations (search for similar items in EconPapers)
JEL-codes: G38 K32 M14 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:254:y:2025:i:c:s0165176525002794

DOI: 10.1016/j.econlet.2025.112442

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