ESG DISCLOSURE, GREEN INNOVATION, AND CORPORATE PERFORMANCE

EMPIRICAL EVIDENCE FROM LISTED CHINESE A-SHARE COMPANIES

Authors

  • Xiaoyuan Zhang Faculty of Economics and Management, Beibu Gulf University, Qinzhou, Guangxi, 535011, China
  • Shenglian Wang Faculty of Economics and Management, Beibu Gulf University, Qinzhou, Guangxi, 535011, China
  • Raja Azdrin Raja Ahmad Faculty of Accountancy, UiTM Cawangan Johor Kampus Segamat
  • Nurul Azlin Azmi Faculty of Accountancy, UiTM Cawangan Johor Kampus Segamat

DOI:

https://doi.org/10.24191/ij.v11i2.2332

Keywords:

ESG disclosure, corporate performance, green innovation

Abstract

The ESG concept has been highly aligned with China's sustainable development strategy and green and low-carbon transition goals in recent years. ESG disclosure and green innovation have become a hot issue for shareholders, governments and investors. This study intends to examine the relationship between ESG, green innovation and performance. This paper takes China's A-share listed companies in the software and information technology service industry from 2015 to 2022 as research samples to investigate the impact of ESG disclosure and green innovation on corporate performance. It is found that both ESG disclosure and green innovation can significantly improve corporate performance. At the same time, ESG disclosure and green innovation play complementary roles in promoting corporate performance. This study incentivises corporates to invest in ESG and green innovation to pursue sustainable performance.

Author Biography

Nurul Azlin Azmi, Faculty of Accountancy, UiTM Cawangan Johor Kampus Segamat

Nurul Azlin Azmi joined UiTM in June 2010 as an Accounting Lecturer in the Faculty of Accountancy. She received her Ph.D. (Financial Criminology) from Universiti Teknologi MARA in 2021. She was awarded with Graduate on Time (GOT) and Excellent Research Award (APC) for her Ph.D. She received her Bachelor of Accountancy (Hons) from Universiti Utara Malaysia in 2008 and Master of Business Administration (Accounting) from Universiti Utara Malaysia in 2010. While completing her master's degree, she worked as an Audit Assistant at AljeffriDean Chartered Accountant (M) in 2009. Then, she joined Stamford College Malacca as a lecturer in December 2009. Her research interests are in the area of political connection, auditing, earnings quality, and corporate governance.

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Published

2024-10-03

Issue

Vol. 11 No. 2 (2024): Volume 11 Issue 2

Section

ACCOUNTING

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