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Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies

Wu Jun, Zheng Shiyong, Zheng Shiyong, Tang Yi • Frontiers in Environmental Science (2022)

With the disclosure of ESG, the investment related to ESG disclosure has increased, and the trend of changes in intangible capital has shown an “inverted S-shaped” curve. The research shows that, in the initial stage of investment in ESG co...

DOAJ Open Access (DOAJ) DOI: 10.3389/fenvs.2022.858548