ESG Ratings, Agency Cost and Corporate Performance: The Case of Chinese Firms in 2009-2023
This study investigates the intricate relationship between Environmental, Social, and Governance (ESG) ratings and corporate performance among 3,100 Chinese A-share firms from 2009 to 2023, emphasizing the mediating role of agency costs. Utilizing return on assets (ROA) as a key measure of financial...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-12-01
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| Series: | Sustainable Futures |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666188825007129 |
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