Business, Management and Accounting
a year ago

Institutional investors drive corporate ESG disclosure, benefitting environment and society.

PLoS ONE
Which institutional investors can improve the level of corporate ESG information disclosure?
Yan Wang, Yubing Ke, Huixue Zhang, Yusi Cheng

Paper Summary

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Institutional investors can help companies share more Environmental, Social, and Governance (ESG) information. This study looked at Chinese companies from 2012 to 2020 and found that when institutional investors own shares, companies tend to disclose more ESG information. Independent and stable investors have a bigger impact on ESG disclosure. This effect is stronger in industries with less pollution and in state-owned companies.