Year: 2024
Type: article
Abstract: This study explores the impact of Environmental, Social, and Governance (ESG) performance on corporate information transparency. The research found that companies with excellent ESG performance excel in the comprehensiveness, consistency, and accuracy of information disclosure, which directly enhances their market reputation and investor confidence. By analyzing internationally recognized ESG evaluation standards and corporate case studies, this paper confirms a significant positive correlation between high ESG scores and high transparency. Additionally, the study points out that although companies face various challenges in improving transparency, such as high costs and inconsistent standards, they can effectively enhance their information transparency by adopting standardized ESG reporting frameworks, leveraging advanced technologies, and strengthening internal and external oversight mechanisms.
Author: Zixuan Qin
Institution: China University of Petroleum, East China
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404141484