As corporate misconduct remains a persistent governance challenge, growing attention has been paid to whether ESG practices can effectively restrain such behavior. This study investigates how ESG disclosure affects corporate misconduct and further analyzes the mediating effect of financing constraints as well as the moderating role of audit quality. Using panel data from Chinese A-share listed companies between 2014 and 2023, the results show that ESG disclosure can significantly curb corporate misconduct through the reduction of financing constraints. In addition, the restraining effect of ESG disclosure on corporate misconduct becomes stronger among firms with better audit quality. These findings enhance the understanding of ESG disclosure as a preventive governance mechanism and offer valuable policy implications for strengthening corporate governance and advancing sustainable development in emerging economies.
Using data of Chinese Α-share non-financial listed firms from 2018 to 2023, this paper empirically examines how ESG performance and disclosure quality affect corporate governance risk. It takes corporate irregularities and analyst forecast errors as core proxies for governance risk, and employs Logit and OLS regression...
Yu-Hao Gu, Han Lai· E3S Web of Conferences· 0 citations
This article takes Chinese A-share listed companies from 2009 to 2024 as a research sample to empirically test the relationship between ESG performance and corporate value, as well as the regulatory role of accounting transparency in this relationship. Research results show that ESG performance has a significant negati...
This study investigates the relationship between ESG performance and corporate financialization among Canadian listed firms from 2010 to 2023. Using panel regression models, the results show that ESG performance is negatively associated with corporate financialization, indicating that firms with stronger ESG engagement...
Hung Quang Phung, Thuy Thi Trinh, N. Ngo et al.· International Journal of Bus...· 0 citations
Sustainability strategies such as environmental, social, and governance (ESG) disclosure have become a major concern for companies (Rahi et al., 2024). However, in developing countries like Indonesia, companies have not yet optimally implemented ESG. Therefore, ESG disclosure needs to be thoroughly examined in relation...
Islamic banking requires disclosures that reflect both sustainability and Sharia principles. This study examines the effect of ESG and CSR disclosure on firm value, with good corporate governance as a moderating variable, in 14 Islamic commercial banks in Indonesia from 2020 to 2024. The analytical method used is panel...
Khofi Fatul Auliah, Iwan Fakhruddin, Ani Kusbandiyah et al.· Research Horizon· 0 citations
Abstrak Background: Growing environmental, social, and governance concerns in Indonesia have increased pressure on publicly listed companies to enhance ESG transparency, yet research on how CEO level characteristics influence ESG disclosure remains limited, with prior studies predominantly focusing on firm level factor...
S. Azri, Annisaa Rahman· Jurnal Akuntansi Bisnis· 0 citations
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