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Financial report comment letters and greenwashing in environmental, social and governance disclosures: Evidence from China

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Cited by:

  1. Zixuan Zhang & Zhenyu Ge, 2024. "Fishing in muddy water? Climate policy uncertainty and corporate greenwashing in environmental, social, and governance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(6), pages 4191-4207, September.
  2. Tang, Chun & Wu, Yizhong & Liu, Xiaoxing, 2025. "Does China's national carbon market play a role? Evidence from corporate ESG performance," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1053-1064.
  3. Guangrui Liu & Hao Qian & Yong Shi & Deli Yuan & Ming Zhou, 2024. "How do firms react to capital market liberalization? Evidence from ESG reporting greenwashing," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4329-4344, September.
  4. Sneideriene, Agne & Legenzova, Renata, 2025. "Greenwashing prevention in environmental, social, and governance (ESG) disclosures: A bibliometric analysis," Research in International Business and Finance, Elsevier, vol. 74(C).
  5. Li Meiyi & Gan Yufei, 2025. "More Philanthropy, More Consistency? Examining the Impact of Corporate Charitable Donations on ESG Rating Uncertainty," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 19(1), pages 1-21.
  6. Zhong, Yufei & Chen, Xuesheng & Wang, Zhixian & Lin, Regina Fang-Ying, 2024. "The nexus among artificial intelligence, supply chain and energy sustainability: A time-varying analysis," Energy Economics, Elsevier, vol. 132(C).
  7. Yuan, Xueying & Xu, Jinhua & Shang, Lixia, 2024. "Exaggerating, distracting, or window-dressing? An empirical study on firm greenwashing recognition," Finance Research Letters, Elsevier, vol. 67(PB).
  8. Li, Yiping & Zheng, Lanxing & Xie, Chang & Fang, Jiming, 2024. "Big data development and enterprise ESG performance: Empirical evidence from China," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 742-755.
  9. Liliana Eva Donath & Gabriela Mircea & Mihaela Neamțu & Grațiela Georgiana Noja & Nicoleta Sîrghi, 2024. "The Effect of Network Delay and Contagion on Mobile Banking Users: A Dynamical Analysis," Mathematics, MDPI, vol. 12(22), pages 1-22, November.
  10. Xue, Kunkun & Chen, Xiaoxiao & Sun, Peipei & Li, Yongqing, 2024. "Supply chain network centrality and corporate greenwashing behavior," Finance Research Letters, Elsevier, vol. 70(C).
  11. Bai, Caiquan & Yao, Di & Xue, Qihang, 2025. "Does artificial intelligence suppress firms' greenwashing behavior? Evidence from robot adoption in China," Energy Economics, Elsevier, vol. 142(C).
  12. Yin, Lei & Yang, Yuanyuan, 2024. "How does digital finance influence corporate greenwashing behavior?," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 359-373.
  13. Huisu Lai & Lei Quan & Fei Wu & Song Tang & Chong Guo & Xiaobing Lai, 2025. "Corporate environmental publicity and green innovation: are words consistent with actions?," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-14, December.
  14. Li, Menghan & Chen, Qi, 2024. "Executive pay gap and corporate ESG greenwashing: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 95(PA).
  15. Li, Weiping & Mao, Zhuowei & Ren, Xiaohang & Liang, Jing, 2025. "Retail investor attention: Guardian of corporate ESG integrity or catalyst for greenwashing?," Energy Economics, Elsevier, vol. 144(C).
  16. Liu, Jing-Yue & Lei, Quan & Li, Ruojin & Zhang, Yue-Jun, 2024. "Resistance or motivation? Impact of climate risk on corporate greenwashing: An empirical study of Chinese enterprises," Global Finance Journal, Elsevier, vol. 62(C).
  17. Qian, Binsheng & Poshakwale, Sunil & Tan, Yusen, 2024. "‘E’ of ESG and firm performance: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 96(PB).
  18. Xiao, Zhongyi & Shum, Wai Yan & Lai, Fujun & Xiang, Cheng, 2025. "How do firms respond to divergent ESG ratings? The perspective of green innovation," Research in International Business and Finance, Elsevier, vol. 75(C).
  19. Liu, Changyu & Gong, Wanrong & Dong, Guanglong & Ji, Qiang, 2024. "Regulation of environmental, social and governance disclosure greenwashing behaviors considering the risk preference of enterprises," Energy Economics, Elsevier, vol. 135(C).
  20. Jin, Xuanxuan & Qi, Hanying & Huang, Xin, 2024. "Green financial regulation and corporate strategic ESG behavior: Evidence from China," Finance Research Letters, Elsevier, vol. 65(C).
  21. Jiao, Anqi & Lu, Juntai & Ren, Honglin & Wei, Jia, 2024. "The role of AI capabilities in environmental management: Evidence from USA firms," Energy Economics, Elsevier, vol. 134(C).
  22. Peng Hu & Xuming Li & Nian Li & Yiying Wang & Derek D. Wang, 2024. "Peeking into Corporate Greenwashing through the Readability of ESG Disclosures," Sustainability, MDPI, vol. 16(6), pages 1-23, March.
  23. Wang, Qishu, 2025. "Generative AI-assisted evaluation of ESG practices and information delays in ESG ratings," Finance Research Letters, Elsevier, vol. 74(C).
  24. Xuanhao Hu & Ziyang Yu & Hong Fan & Junbin Wan, 2025. "How GDP Manipulation by Local Government Affects Corporate Greenwashing in China," Sustainability, MDPI, vol. 17(8), pages 1-23, April.
  25. Xu, Shulin & Zhong, Min & Wang, Yan, 2024. "Can innovative industrial clusters enhance urban economic resilience? A quasi-natural experiment based on an innovative pilot policy," Energy Economics, Elsevier, vol. 134(C).
  26. Li, Ruiqian & Wu, Haiyun & Zhong, Ma & Lan, Hao, 2024. "Strategic tone management in ESG reports and ESG risk," International Review of Financial Analysis, Elsevier, vol. 96(PA).
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