التفاصيل البيبلوغرافية
| العنوان: |
S1 Dataset - |
| المؤلفون: |
Jianye Wang, Yubing Ke, Huixue Zhang, Yusi Cheng |
| سنة النشر: |
2023 |
| مصطلحات موضوعية: |
Cell Biology, Biotechnology, Science Policy, positive net effect, heavily polluting industries, disclosure may lie, enhancing auditor supervision, esg information disclosure, independent institutional investors, corporate esg disclosure, institutional investor shareholding, institutional investor heterogeneity, institutional investors, external supervision, corporate environmental, %22">xlink ">, stronger role, possible mechanism, owned enterprises, listed firms, investee firms, insufficient consideration, existing findings, analyst attention |
| الوصف: |
The inconsistency of existing findings on the relationship between institutional investors’ shareholdings and the level of corporate Environmental, Social and Governance (ESG) disclosure may lie in the insufficient consideration of the heterogeneity of institutional investors and investee firms. In this paper, from the perspective of institutional investor heterogeneity, we use a two-way fixed effects model to examine the impact of institutional investors on corporate ESG disclosure and the possible mechanism of this impact using a sample of Chinese A-share-listed firms from 2012 to 2020. We show that institutional investor shareholding can improve the level of corporate ESG information disclosure by enhancing auditor supervision and analyst attention to these external supervision. In terms of institutional investor heterogeneity, it is found that independent institutional investors and stable institutional investors play a stronger role in promoting the level of ESG information disclosure. Moreover, the positive net effect of the institutional investors on improving the level of ESG information disclosure is more pronounced in non-heavily polluting industries and state-owned enterprises. This paper enriches the impact of institutional investors’ shareholding on corporate ESG disclosure from a heterogeneity perspective. |
| نوع الوثيقة: |
dataset |
| اللغة: |
unknown |
| Relation: |
https://figshare.com/articles/dataset/S1_Dataset_-/24584162 |
| DOI: |
10.1371/journal.pone.0290008.s001 |
| الاتاحة: |
https://doi.org/10.1371/journal.pone.0290008.s001
https://figshare.com/articles/dataset/S1_Dataset_-/24584162 |
| Rights: |
CC BY 4.0 |
| رقم الانضمام: |
edsbas.2AC3644C |
| قاعدة البيانات: |
BASE |