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Cross-listing and ESG rating disagreement

Author

Listed:
  • Yuan, Dongliang
  • Shang, Duo
  • Wu, Xinmei

Abstract

Based on Chinese A-share listed companies from 2010 to 2022, we find that cross-listing has a significant dampening effect on ESG rating disagreement. Specifically, cross-listing reduces ESG rating disagreement through five channels: improving internal controls, obtaining international standard certifications, attracting media attention, facilitating institutional investor site visits, and improving the quality of information disclosure. In addition, the dampening effect of cross-listing on ESG rating disagreement is reinforced by the overseas experience of executives, the internationalization of the enterprise and the openness of the enterprise's location.

Suggested Citation

  • Yuan, Dongliang & Shang, Duo & Wu, Xinmei, 2025. "Cross-listing and ESG rating disagreement," Finance Research Letters, Elsevier, vol. 78(C).
    • Handle: RePEc:eee:finlet:v:78:y:2025:i:c:s154461232500443x
    DOI: 10.1016/j.frl.2025.107180
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    Keywords

    Cross-listing; ESG rating disagreement;

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