Proceedings of the 2025 International Conference on Financial Risk and Investment Management (ICFRIM 2025)

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Research on ESG and Disclosure Systems in China

Authors
Yutong Xu1, *
1College of Performing and Fine Arts, China Three Gorges University, Yichang, China
*Corresponding author. Email: ngruiho@ldy.edu.rs
Corresponding Author
Yutong Xu
Available Online 3 July 2025.
DOI
10.2991/978-94-6463-748-9_4How to use a DOI?
Keywords
Corporate Value; Environmental Performance; Social Responsibility; Corporate Governance; Disclosure Systems
Abstract

In recent years, the concept of ESG (Environmental, Social and corporate governance) has attracted much attention, not only becoming a focus issue in the field of practice, but also inspiring extensive and in-depth theoretical discussions as a key strategy to drive sustainable development of the global economy. Although ESG research is still in its nascent stage, its influence cannot be ignored. This study deeply analyzes the core value of ESG research, the development of the current field, and carefully examines the specific influence mechanism of a single indicator on ESG practice. More importantly, this study also explores the role of carbon disclosure regimes as mediating variables in facilitating ESG practice. This paper aims to comprehensively review the current characteristics of ESG research in China, reveal its development trend and potential challenges through comprehensive analysis, and provide valuable references and insights for the future development path of ESG research and practice in China.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 International Conference on Financial Risk and Investment Management (ICFRIM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
3 July 2025
ISBN
978-94-6463-748-9
ISSN
2352-5428
DOI
10.2991/978-94-6463-748-9_4How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yutong Xu
PY  - 2025
DA  - 2025/07/03
TI  - Research on ESG and Disclosure Systems in China
BT  - Proceedings of the 2025 International Conference on Financial Risk and Investment Management (ICFRIM 2025)
PB  - Atlantis Press
SP  - 26
EP  - 32
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-748-9_4
DO  - 10.2991/978-94-6463-748-9_4
ID  - Xu2025
ER  -