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Impact of Sustainability Strategies on ESG Performance Disclosure
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Author(s): Albertina Paula Monteiro (CEOS, Polytechnic of Porto, Portugal), Catarina Cepeda (CEOS, Polytechnic of Porto, Portugal), Cristina Macedo (ISCAP, Polytechnic of Porto, Portugal), Carla Cardoso (ISCAP, Polytechnic of Porto, Portugal)and Catarina Oliveira (ISCAP, Polytechnic of Porto, Portugal)
Copyright: 2025
Pages: 24
Source title:
The Nexus of Corporate Sustainability Management, Accounting, and Auditing
Source Author(s)/Editor(s): Albertina Monteiro (ISCAP, CEOS, Polytechnic of Porto, Portugal), Ana Pinto Borges (ISAG – European Business School, Porto, Portugal & Research Centre in Business Sciences and Tourism (CICET – FCVC), Porto, Portugal & Research Centre in Organizations, Markets and Industrial Management (COMEGI), Porto, Portugal)and Elvira Vieira (ISAG – European Business School and Research Center in Business Sciences and Tourism (CICET-FCVC), Porto, Portugal & Applied Management Research Unit (UNIAG), Instituto Politécnico de Bragança, Bragança,Portugal & IPVC—Polytechnic Institute of Viana do Castelo, Viana do Castelo, Portugal
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DOI: 10.4018/979-8-3693-5663-0.ch006
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Abstract
With signaling lens, this study aims to analyze whether the environmental, social, and governance (ESG) performance disclosure is influenced by sustainability strategies and global reporting initiative (GRI) standards adoption. The data obtained from the Refinitiv Eikon database, for Chinese listed companies, are subject to correlation and regression analysis for panel data. The findings reveal that the presence of business ethics and human rights policies have a positive impact on ESG performance disclosure. Additionally, stakeholder engagement level and GRI standards adoption are predictive variables for ESG performance disclosure. Exclusive analysis in the China's industrial sector restricts the results generalization. This study explores the effect of sustainability strategies on ESG performance disclosure.
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