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...

Descripción completa

Detalles Bibliográficos

Autores principales:	Wenfei Li, Yiyan Le
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Elsevier 2026-03-01
Colección:	China Journal of Accounting Research
Materias:	ESG information disclosure ESG rating divergence Social media Sina Weibo
Acceso en línea:	http://www.sciencedirect.com/science/article/pii/S1755309125000590
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!