IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-702-1_33.html

Research on the Impact of Management Tone on ESG Rating of Enterprises

In: Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)

Author

Listed:
  • Lina Liu

    (Shandong Normal University, Business School)

  • Xuemin Cui

    (Shandong Normal University, Business School)

Abstract

As an evaluation criterion for enterprise green development and investment decisions, the ESG evaluation index has become a hot topic in China, and the tone of management can convey rich information and provide references for investors. Thus, it is extremely important to study whether management intonation information can be used as a reference factor for ESG rating agencies. In this study, we empirically examined the influence of management tone on ESG rating and its mechanism using annual data from listed companies from 2012 to 2022 as samples. The empirical results show that the more optimistic the tone of management debate and analysis, the more obvious the improvement effect on ESG rating. Further analysis shows that positive management tone can promote enterprises to make more environmental investment and green innovation, attract environmental investors to enter, and improve corporate reputation and promote enterprises to improve ESG rating. The results of this study offer theoretical support. And principles for optimizing management tone and improving ESG rating.

Suggested Citation

  • Lina Liu & Xuemin Cui, 2025. "Research on the Impact of Management Tone on ESG Rating of Enterprises," Advances in Economics, Business and Management Research, in: Maizaitulaidawati Md Husin & Tomoki Fujii & Xiaodong Lai & Azlina Binti Md Yassin (ed.), Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025), pages 302-308, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-702-1_33
    DOI: 10.2991/978-94-6463-702-1_33
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6463-702-1_33. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.