Jiang et al., 2023 - Google Patents

The Externalities of Mandatory ESG Disclosure

Jiang et al., 2023

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Document ID
1462004595550233969
Author
Jiang Y
Kang Y
Liang H
Yang Y
Publication year
Publication venue
European Corporate Governance Institute–Finance Working Paper

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Snippet

We study the potential negative externalities of mandatory environmental, social, and governance (ESG) disclosure. Our analysis exploits a unique regulatory change in China that requires a subset of firms to report their contributions to poverty alleviation—on top of …
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