Cross-listing and ESG rating disagreement

Dongliang Yuan, Duo Shang and Xinmei Wu

Finance Research Letters, 2025, vol. 78, issue C

Abstract: Based on Chinese A-share listed companies from 2010 to 2022, we find that cross-listing has a significant dampening effect on ESG rating disagreement. Specifically, cross-listing reduces ESG rating disagreement through five channels: improving internal controls, obtaining international standard certifications, attracting media attention, facilitating institutional investor site visits, and improving the quality of information disclosure. In addition, the dampening effect of cross-listing on ESG rating disagreement is reinforced by the overseas experience of executives, the internationalization of the enterprise and the openness of the enterprise's location.

Keywords: Cross-listing; ESG rating disagreement (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:78:y:2025:i:c:s154461232500443x

DOI: 10.1016/j.frl.2025.107180

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