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Article: Does environmental regulation complement ESG Disclosure? Evidence from the emergence of pollution emission permits regime in China

TitleDoes environmental regulation complement ESG Disclosure? Evidence from the emergence of pollution emission permits regime in China
Authors
Li, YafeiZeng, James SiJiang, Shaoxiang
KeywordsChinese listed corporations
Environmental regulation
ESG disclosures
Pollution emission permit
Issue Date2025
Citation
Economics Letters, 2025, v. 254, article no. 112442 How to Cite?
DOI: http://dx.doi.org/10.1016/j.econlet.2025.112442
AbstractUsing the staggered adoption of the Pollution Emission Permit as a quasi-natural experiment, we examine whether environmental regulations and ESG disclosures can complement each other. Our findings reveal that this policy reduces pollution among Chinese listed corporations while enhancing the accuracy and quality of ESG disclosures.
Persistent Identifierhttp://hdl.handle.net/10722/360876
ISSN
0165-1765
2023 Impact Factor: 2.1
2023 SCImago Journal Rankings: 0.729

 

DC FieldValueLanguage
dc.contributor.authorLi, Yafei-
dc.contributor.authorZeng, James Si-
dc.contributor.authorJiang, Shaoxiang-
dc.date.accessioned2025-09-16T04:13:09Z-
dc.date.available2025-09-16T04:13:09Z-
dc.date.issued2025-
dc.identifier.citationEconomics Letters, 2025, v. 254, article no. 112442-
dc.identifier.issn0165-1765-
dc.identifier.urihttp://hdl.handle.net/10722/360876-
dc.description.abstractUsing the staggered adoption of the Pollution Emission Permit as a quasi-natural experiment, we examine whether environmental regulations and ESG disclosures can complement each other. Our findings reveal that this policy reduces pollution among Chinese listed corporations while enhancing the accuracy and quality of ESG disclosures.-
dc.languageeng-
dc.relation.ispartofEconomics Letters-
dc.subjectChinese listed corporations-
dc.subjectEnvironmental regulation-
dc.subjectESG disclosures-
dc.subjectPollution emission permit-
dc.titleDoes environmental regulation complement ESG Disclosure? Evidence from the emergence of pollution emission permits regime in China-
dc.typeArticle-
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1016/j.econlet.2025.112442-
dc.identifier.scopuseid_2-s2.0-105008099594-
dc.identifier.volume254-
dc.identifier.spagearticle no. 112442-
dc.identifier.epagearticle no. 112442-

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