德勤－复旦会计论坛系列235期讲座信息
时 间：2024年 9月26日（周四）下午1:30
地 点：史带楼502教室
题 目：Inside the “Black Box” of China’s Corporate ESG Practice: Evidence from Longitudinal Surveys
报告人：Hai Lu, Professor (University of Toronto & Peking University)
主持人：黄蓉 教授
摘 要：
Using longitudinal surveys of Chinese publicly listed firms on their ESG-related management practices from 2020 to 2022, this study provides a glimpse into the black box of China’s corporate ESG practice and its evolution. First, we document significant variation in the integration and consideration of ESG-related issues. Moreover, consistent with the government’s recent sustainability campaigns, and the growing ESG demand from corporate customers, we show a substantial leap in ESG integration, particularly on climate change-related issues and sustainable supply chain management. In contrast, we find less prominent ESG impact from institutional investors and analysts. Finally, our findings inform regulators about the main obstacles firms face in ESG integration – our respondents express an increasing demand for detailed ESG disclosure guidelines and expert support after the announcement of the new ESG disclosure regulations. Our findings have implications for academics, regulators, and practitioners in designing policies to enhance greater engagement on ESG-related issues in China.
会计学系
2024-9-20
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