Research Article
Open access
Published on 25 October 2024
Download pdf
Wang,Z.;Li,J.;Yao,L. (2024). The Relationship Between ESG Disclosure and Corporate Performance. Advances in Economics, Management and Political Sciences,119,45-51.
Export citation

The Relationship Between ESG Disclosure and Corporate Performance

Zixuan Wang *,1, Jiahui Li 2, Lei Yao 3
  • 1 School of International Trade and Economics, Anhui University of Finance and Economics, No.962 Maoshan Road, Panshan District, Bengbu City, China
  • 2 School of International Trade and Economics, Anhui University of Finance and Economics, Bengbu City, China
  • 3 School of International Trade and Economics, Anhui University of Finance and Economics, Bengbu City, China

* Author to whom correspondence should be addressed.

https://doi.org/10.54254/2754-1169/119/20242323

Abstract

As the economy continues to develop and the focus on sustainable development increases, low-carbon environmental protection has become an indispensable aspect for businesses. In this context, the concept of ESG and its measurement has become a major direction for the international community to assess investment behaviors and targets. However, questions such as what exactly ESG is, how significantly it impacts businesses, and how businesses should respond, need to be studied. This paper discusses these issues from the perspective of ESG information disclosure and corporate performance, outlines the impact pathways of ESG disclosure on businesses, and suggests reasonable responses and measures.

Keywords

ESG Disclosure, Corporate Performance, Domestic and International Economic Environment

[1]. Guo Yan;ESG will Help the Sustainable Development of China's Building Decoration Industry - "Chinese Architectural Decoration" -2022.10

[2]. ESG and Financial Performance: A Study on high-quality Corporate Development under the Dual-carbon Target. University Degree Bank, 2024

[3]. An Guojun; Zhang Feixiong; Peiyuan; Wang Junxian; Gou Mingyu;Research on the Impact of ESG System on the Capital Market under the Target of Carbon Neutrality: A Comparative Analysis based on Different Industries. - Financial Theory and Practice - 2022.3

[4]. ESG Investment and Low-carbon Development: A Case Study of Baosteel - University Degree Bank - 2023

[5]. Li Xiang;Research on Enterprise Development and Innovation Based on ESG Information Disclosure, - Science and Technology Economic Market - 2022,12

[6]. Guo Yudong,Hong Yang;research on the impact mechanism of ESG information disclosure on financing constraints empirica.-Journal of Harbin Business University-2023,11

Cite this article

Wang,Z.;Li,J.;Yao,L. (2024). The Relationship Between ESG Disclosure and Corporate Performance. Advances in Economics, Management and Political Sciences,119,45-51.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

Disclaimer/Publisher's Note

The statements, opinions and data contained in all publications are solely those of the individual author(s) and contributor(s) and not of EWA Publishing and/or the editor(s). EWA Publishing and/or the editor(s) disclaim responsibility for any injury to people or property resulting from any ideas, methods, instructions or products referred to in the content.

About volume

Volume title: Proceedings of the 8th International Conference on Economic Management and Green Development

Conference website: https://2024.icemgd.org/
ISBN:978-1-83558-661-7(Print) / 978-1-83558-662-4(Online)
Conference date: 26 September 2024
Editor:Lukáš Vartiak
Series: Advances in Economics, Management and Political Sciences
Volume number: Vol.119
ISSN:2754-1169(Print) / 2754-1177(Online)

© 2024 by the author(s). Licensee EWA Publishing, Oxford, UK. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license. Authors who publish this series agree to the following terms:
1. Authors retain copyright and grant the series right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this series.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the series's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this series.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See Open access policy for details).