Does corporate ESG disclosure enhance investor relationship management? Evidence from China

Xinye Liang · Peng Cao

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

Abstract This study investigates the enhancing effect of environmental, social, and governance (ESG) disclosure on investor relations management (IRM). The better the ESG disclosure, the higher the level of IRM. furthermore, this enhancement is achieved by reducing information asymmetry, improving information dissemination efficiency, and attracting investors attention, and it is more prominent in a sound institutional environment and a concentrated shareholding structure. Moreover, institutional investors show greater receptivity to ESG‐driven IRM compared to individual investors. Finally, we indicate that IRM is enhanced by ESG disclosure, ultimately fostering high‐quality corporate development. These findings provide valuable insights for promoting the standardisation of ESG disclosure and optimising IRM practices.

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References

1980Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation 2011In Search of Attention 2021Firms and social responsibility: A review of ESG and CSR research in corporate finance 2021Corporate green bonds 2011Does the stock market fully value intangibles? Employee satisfaction and equity prices 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure 2008Corporate Governance in Emerging Economies: A Review of the Principal–Principal Perspective 2006Retail Investor Sentiment and Return Comovements

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