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Heng Lin

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Review Open access Aug 2026

The Impact of ESG Information Disclosure on Corporate Value: A Literature Review

In recent decades, with the global trend of improving ESG regulatory rules and expanding mandatory disclosure for listed firms, the value effect of ESG information disclosure has remained controversial in academia. Accordingly, it is necessary to review relevant literature to sort conflicting findings and clarify the a...

Heng Lin · 1 citation

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