Voluntary ESG information disclosure on social media and ESG rating divergence: evidence from Sina Weibo

This paper examines the impact of firms’ voluntary ESG disclosures on social media on ESG rating divergence using data from China’s Sina Weibo. The results show that social media disclosure of ESG information alleviates ESG rating divergence, supporting the information effect hypothesis rather than...

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Xehetasun bibliografikoak

Egile Nagusiak:	Wenfei Li, Yiyan Le
Formatua:	Artigo
Hizkuntza:	Inglês
Argitaratua:	Elsevier 2026-03-01
Saila:	China Journal of Accounting Research
Gaiak:	ESG information disclosure ESG rating divergence Social media Sina Weibo
Sarrera elektronikoa:	http://www.sciencedirect.com/science/article/pii/S1755309125000590
Etiketak:	Etiketa erantsi Etiketarik gabe, Izan zaitez lehena erregistro honi etiketa jartzen!