Making amends or downplaying? The impact of ESG incidents on boilerplate disclosure of CSR reports in Chinese companies
Author:
Affiliation:
1. Department of Accounting, Nanjing University of Science and Technology, Nanjing, China
Funder
National Natural Science Foundation of China
Publisher
Informa UK Limited
Link
https://www.tandfonline.com/doi/pdf/10.1080/13504851.2024.2363990
Reference16 articles.
1. Large-Sample Evidence on Firms’ Year-over-Year MD&A Modifications
2. The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report
3. Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language
4. Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
5. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
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