Sustainable Board Governance, Corporate Social Responsibility Fulfillment, and Differences in ESG Information Disclosure: A Comparative Case Study of Conch Cement and Qingsong Jianhua Co., Ltd.
Under the background of the deepening concept of sustainable development, the ESG framework has put forward important requirements for the green governance of high-emission and heavily polluting industries. Based on the governance practice of two cement-listed enterprises with the same state-owned holdings and the same...