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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Autori principali:	Wenfei Li, Yiyan Le
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Elsevier 2026-03-01
Serie:	China Journal of Accounting Research
Soggetti:	ESG information disclosure ESG rating divergence Social media Sina Weibo
Accesso online:	http://www.sciencedirect.com/science/article/pii/S1755309125000590
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