Year: 2024
Type: article
Abstract: With continuous development in the ESG (Environmental, Social, and Governance) field in China, the understanding of the concept and role of ESG by Chinese enterprises and related scholars has been deepening. However, issues such as the lack of uniform standards and frameworks for information disclosure, poor quality of information, and even “greenwashing” have gradually emerged in ESG information disclosure. The new development concept serves as a guiding principle for China’s development, providing scientific direction for economic growth. The three major components of ESG closely align with the five principles of the new development concept, and the deficiencies and problems in ESG information disclosure profoundly affect the new development concept. Therefore, this paper aims to comprehensively review related research on ESG information disclosure and propose solutions to the identified problems based on the context of the new development concept.
Authors: Xinyao Liu, Yue Wang, Zhihao Zhang
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4403846320