The Environmental, social, and governance (ESG) disclosure is an important aspect of firms’ strategies. Therefore, exploring how to facilitate the firms’ ESG disclosure is necessary. This paper examin
A new report assessing the regulatory landscape for sustainability reporting has found that environmental, social and governance (ESG) disclosure has never been more pervasive globally – and is now fi
Using the data of Chinese listed firms, this study constructs a two-layer complex network of Qualified Foreign Institutional Investors (QFII) and Domestic Institutional Investors (DII) to examine thei