| Author: | Lin, Lie |
| Title: | A comparative analysis of ESG reporting practices among listed companies in Hong Kong and China |
| Advisors: | Lu, Haitian (AF) |
| Degree: | D.B.A. |
| Year: | 2024 |
| Subject: | Investments -- Environmental aspects Investments -- Social aspects Sustainable development reporting -- China -- Hong Kong Corporation reports -- China Corporation reports -- China -- Hong Kong Hong Kong Polytechnic University -- Dissertations |
| Department: | Faculty of Business |
| Pages: | iii, 219 pages : illustrations |
| Language: | English |
| Abstract: | As the importance of ESG issues continues to rise, the quality of ESG reporting has garnered significant attention among scholars. However, the current literature on ESG report quality measurement methods are either overly simplistic or excessively complex. This study presents a comprehensive, computationally feasible, and programmatic approach to evaluate the quality of ESG reports based on natural language processing techniques. I comprehensively analyze the quality of ESG reports for A-share and A+HÂ-share companies from five aspects: Materiality, Quantitative, Balance, Consistency, and Readability, using web scraping, ESG report processing, and text analysis techniques. Through panel regression and Difference-in-Differences (DiD) research design, I find that dual-listing enhances the quality of ESG reports, providing further support for the Bonding hypothesis. Then, the results support that enhanced regulatory can effectively improve the quality of ESG reports. Finally, I discover that the improvement in ESG report quality reduces stock price synchronicity and increases the information content in stock prices. |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 7358.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 1.57 MB | Adobe PDF | View/Open |
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