When the Media Focuses on Environmental, Social, and Governance: Does Media Mood Affect Its Quality?

Yanan Zhao () and Wei Zhao ()
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Yanan Zhao: Shenyang Ligong University, Department of Economics and Management
Wei Zhao: Shenyang Ligong University, Department of Economics and Management

A chapter in Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024), 2024, pp 293-298 from Springer

Abstract: Abstract This study examines the impact of media mood on corporate ESG disclosure by analyzing a sample of A-share listed companies from 2021 to 2023. The research findings demonstrate that the quality of corporate ESG disclosure varies in response to changes in media mood and further reveal that media mood positively influences the quality of corporate ESG disclosure. Additionally, this paper confirms that the characteristics of media mood are independent regardless of whether they belong to the new media industry. The objective is to investigate how emotional characteristics portrayed in media affect the quality of ESG disclosure and provide a theoretical framework as well as practical guidance for establishing an effective ESG disclosure framework in China.

Keywords: ESG; ESG Disclosure; Media Mood; New Media (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-538-6_34

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DOI: 10.2991/978-94-6463-538-6_34

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