Making amends or downplaying? The impact of ESG incidents on boilerplate disclosure of CSR reports in Chinese companies

Ming Qian

Applied Economics Letters, 2024, vol. 31, issue 21, 2369-2376

Abstract: This study measures boilerplate disclosure (BD) of Corporate Social Responsibility (CSR) reports published by Chinese companies using natural language processing (NLP) technology, and then investigates the impact of Environmental, Social, and Governance (ESG) incidents on BD of CSR reports. The results indicate that companies experiencing ESG incidents tend to reduce BD to save their reputation. Further analysis shows that more detailed CSR reports are truly helpful for firms to obtain higher ESG ratings.

Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/13504851.2024.2363990 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:apeclt:v:31:y:2024:i:21:p:2369-2376

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RAEL20

DOI: 10.1080/13504851.2024.2363990

Access Statistics for this article

Applied Economics Letters is currently edited by Anita Phillips

More articles in Applied Economics Letters from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().