Articlegold2022

Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies

65 citations0/0 files storedFrontiers in Environmental Science

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Corporate Social Responsibility Reporting Corporate Identity and Reputation Intellectual Capital and Performance Analysis

Abstract

With the disclosure of ESG, the investment related to ESG disclosure has increased, and the trend of changes in intangible capital has shown an “inverted S-shaped” curve. The research shows that, in the initial stage of investment in ESG construction, new ESG investments increase intangible capital. With the increase in ESG investment and the advancement of time, the positive effect of the increase in ESG scores on intangible capital begins to appear and gradually offsets the cost of ESG investment. However, when the ESG score of a company is raised to a certain level, the marginal effect of continuing to increase ESG investment will reduce the increase in intangible capital.

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References

2015ESG and financial performance: aggregated evidence from more than 2000 empirical studies 2020The Fall of the Labor Share and the Rise of Superstar Firms*2016Corporate Sustainability: First Evidence on Materiality 2017ESG performance and firm value: The moderating role of disclosure 2021Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings 2021Sustainable investing with ESG rating uncertainty 2016Intangible capital and the investment-q relation 2012Green innovation in technology and innovation management – an exploratory literature review

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