Inquiry letters and corporate ESG performance: Evidence from China
Author Identifier (ORCID)
Yanlin Li: https://orcid.org/0000-0001-7064-2242
Abstract
Environmental, social, and governance (ESG) factors are pivotal in shaping the trajectory of economic development towards a sustainable green economy and it is highly valued by regulators, investors and listed companies. The inquiry letters have been the main way for stock exchanges to regulate information disclosure. In this paper, Chinese A-share listed companies are targeted as the subjects of study to investigate the influence of inquiry letters on the ESG performance of these firms. The findings indicate that companies receiving inquiry letters demonstrate an enhanced level of ESG performance compared to those that have not been recipients of inquiry letters. The more times a company is inquired, the better its ESG performance in the current period and companies that postpone answering inquiry letters tend to enhance their ESG performance during the current reporting period.
Document Type
Conference Proceeding
Date of Publication
1-1-2025
Volume
264
Publication Title
Lecture Notes on Data Engineering and Communications Technologies
Publisher
Springer
School
School of Business and Law
Copyright
subscription content
First Page
183
Last Page
194
Comments
Chen, N., Li, Z., Li, Y., & Luo, T. (2025, July). Inquiry letters and corporate ESG performance: Evidence from China. In International Conference on Management Science and Engineering Management (pp. 183-194). Singapore: Springer Nature Singapore. https://doi.org/10.1007/978-981-95-1595-0_13