Articles with the same tag -- Department of Academic Journals, SUFE

Will ESG Funds Drive Corporate Social Innovation? An Agentic Perspective of Institutional Logics

Corporate social innovation and corporate social responsibility can both be categorized as forms of corporate social action, but the former emphasizes proactive and innovative solutions to...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260317.204

Foreign Economics & Management, Vol. 48, Issue 06, pp. 113 - 134

SPECIAL TOPIC II | F270

Will State-owned Capital Participation Improve Information Frictions in the Capital Market? Evidence on ESG Rating Divergence

Wang Xingyue, Wang Tao, Feng Qiaogen

In the face of widespread ESG information frictions in the capital market, will state-owned capital participation play an information governance role and thereby reduce the ESG rating dive...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260317.201

Foreign Economics & Management, Vol. 48, Issue 06, pp. 96 - 112

SPECIAL TOPIC II | F270

The Impact of Industry-referenced Executive Compensation Incentives on Corporate ESG Performance

Tian Lingyu, Xie Chengxuan, Cheng Xinsheng

As the principles of sustainable development become increasingly embedded in corporate practice, a firm’s environmental, social, and governance (ESG) performance has emerged as a pivotal ...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260429.101

Foreign Economics & Management, Vol. 48, Issue 06, pp. 78 - 95

| F425

Environmental Information Disclosure and Corporate ESG Performance: External Pressure, Internal Incentives, and Synergy Effects

Tang Maogang, Wang Tao, Shao Shuai

Against the backdrop of China’s “dual carbon” goals, environmental information disclosure mitigates information asymmetry and fosters multi-stakeholder collaboration among regulators, f...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260209.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 154 - 168

SPECIAL TOPIC I | F270

Corporate ESG “Greenwashing”: Manifestations, Motives, and Governance Mechanisms

Yang Guochao, Liu Shaoqing, Pan Yang

With the global proliferation of ESG principles, corporate ESG “greenwashing”—defined as the strategic use of false, selective, or exaggerated disclosures to project a public image supe...

First published at: Apr 20, 2026

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doi:10.16538/j.cnki.fem.20260118.201

Foreign Economics & Management, Vol. 48, Issue 04, pp. 3 - 22

SPECIAL TOPIC | F270

Supply Chain Disruption Risk and Corporate ESG Hypocritical Behavior

Sun Zhe, Liu Lei

The escalating risk of supply chain disruption will exert a considerable influence on corporate behavior. By leveraging text analysis on the annual reports and social responsibility report...

First published at: Nov 20, 2025

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doi:10.16538/j.cnki.fem.20250815.201

Foreign Economics & Management, Vol. 47, Issue 11, pp. 45 - 63

| F061.5

The Factor Income Distribution Effect of Green Transition: Evidence from Mandatory Cleaner Production

Zhang Bingbing, Zhang Xiaowei, Cao Lijuan

Promoting common prosperity is a core goal of the Chinese path to modernization, and the improvement of labor income share holds great significance. Environmental regulations aim to achiev...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250526.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 4 - 17

| F830.9；F275

Sustainable Information Assurance and Pricing Efficiency in Capital Markets: Evidence from H-Share Discounts

Xue Shuang, Chen Songjie, Wu Fuzhong

Cross-listed companies leverage dual or multiple listings to access diversified capital markets, expand their investor base, and optimize risk allocation. Despite sharing identical ownersh...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250122.101

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 125 - 138

| F275

ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects

Li Lu, Liu Xuena

Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250422.302

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168

SPECIAL ISSUE | F270

The Impact of ESG Performance on the Growth of Intelligent Manufacturing Enterprises: Based on a Moderated Mediation Model

Shan Biaoan, Liu Kenan, Xu Yuqiao, et al

The value core of ESG is highly consistent with strategic goals such as China’s high-quality development and is of great significance for promoting enterprise growth. Taking intelligent m...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20241213.101

Foreign Economics & Management, Vol. 47, Issue 07, pp. 70 - 84