{"id":"https://openalex.org/W7127084608","doi":"https://doi.org/10.1051/e3sconf/202561703012/pdf","title":"Environmental, Social, and Governance (ESG) Committees and Corporate ESG Information Disclosure: From the Perspective of Organizational Information Processing","display_name":"Environmental, Social, and Governance (ESG) Committees and Corporate ESG Information Disclosure: From the Perspective of Organizational Information Processing","publication_year":2025,"publication_date":"2025-02-21","ids":{"openalex":"https://openalex.org/W7127084608","doi":"https://doi.org/10.1051/e3sconf/202561703012/pdf"},"language":"en","primary_location":{"id":"pmh:oai:edpsciences.org:dkey/10.1051/e3sconf/202561703012","doi":"https://doi.org/10.1051/e3sconf/202561703012/pdf","is_oa":false,"landing_page_url":"https://www.e3s-conferences.org/10.1051/e3sconf/202561703012/pdf","pdf_url":"https://www.e3s-conferences.org/10.1051/e3sconf/202561703012/pdf","source":{"id":"https://openalex.org/S4306400744","display_name":"Springer Link (Chiba Institute of Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8488066","host_organization_name":"Chiba Institute of Technology","host_organization_lineage":["https://openalex.org/I8488066"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.1051/e3sconf/202561703012","raw_type":"Text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5124789973","display_name":"Hang Yang","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Hang Yang","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5124789973"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.56961752,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/organizational-information-processing","display_name":"organizational information processing","score":0.8140000104904175},{"id":"https://openalex.org/keywords/stakeholder-attention","display_name":"stakeholder attention","score":0.9629999995231628},{"id":"https://openalex.org/keywords/proactive-disclosure","display_name":"proactive disclosure","score":0.6589999794960022},{"id":"https://openalex.org/keywords/internationalization","display_name":"internationalization","score":0.7099999785423279},{"id":"https://openalex.org/keywords/industry-competition","display_name":"industry competition","score":0.9940000176429749},{"id":"https://openalex.org/keywords/economic-policy-uncertainty","display_name":"economic policy uncertainty","score":0.9890000224113464},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.8510000109672546}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7706999778747559},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6991999745368958},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5752999782562256},{"id":"https://openalex.org/C189922023","wikidata":"https://www.wikidata.org/wiki/Q17056348","display_name":"Information governance","level":4,"score":0.5357999801635742},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5127000212669373},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.5123000144958496},{"id":"https://openalex.org/C87868495","wikidata":"https://www.wikidata.org/wiki/Q750843","display_name":"Information processing","level":2,"score":0.4902999997138977},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.4659999907016754},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.44510000944137573},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.3882000148296356},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.3765999972820282},{"id":"https://openalex.org/C83056255","wikidata":"https://www.wikidata.org/wiki/Q2910843","display_name":"Information processing theory","level":3,"score":0.3544999957084656},{"id":"https://openalex.org/C128487930","wikidata":"https://www.wikidata.org/wiki/Q579488","display_name":"Information management","level":2,"score":0.314300000667572},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.31290000677108765},{"id":"https://openalex.org/C29848774","wikidata":"https://www.wikidata.org/wiki/Q61905","display_name":"Management information systems","level":3,"score":0.30790001153945923},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.28290000557899475},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2721000015735626},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.27090001106262207},{"id":"https://openalex.org/C163442688","wikidata":"https://www.wikidata.org/wiki/Q1426058","display_name":"Corporate communication","level":3,"score":0.257999986410141}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:edpsciences.org:dkey/10.1051/e3sconf/202561703012","doi":"https://doi.org/10.1051/e3sconf/202561703012/pdf","is_oa":false,"landing_page_url":"https://www.e3s-conferences.org/10.1051/e3sconf/202561703012/pdf","pdf_url":"https://www.e3s-conferences.org/10.1051/e3sconf/202561703012/pdf","source":{"id":"https://openalex.org/S4306400744","display_name":"Springer Link (Chiba Institute of Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8488066","host_organization_name":"Chiba Institute of Technology","host_organization_lineage":["https://openalex.org/I8488066"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.1051/e3sconf/202561703012","raw_type":"Text"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","score":0.427266001701355,"display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"Based":[0],"on":[1,19],"the":[2,11,20,50,113],"organizational":[3],"information":[4,25,55,62,94,115,128],"pro-":[5],"cessing":[6],"theory,":[7],"this":[8],"paper":[9],"examines":[10],"impact":[12],"and":[13,74,81,108],"mech-":[14],"anisms":[15],"of":[16,22,30,52,92],"ESG":[17,24,46,54,57,69,78,93,121,127],"committees":[18],"level":[21,51],"corporate":[23,53,61],"disclosure":[26,129],"using":[27],"a":[28],"sample":[29],"Chinese":[31],"A+H":[32],"share":[33],"listed":[34],"companies":[35,101],"from":[36],"2016":[37],"to":[38,77,89],"2022.":[39],"The":[40],"study":[41],"finds":[42],"that":[43,99],"establishing":[44],"an":[45],"committee":[47,122],"significantly":[48,125],"improves":[49],"disclosure.":[56,95],"commit-":[58],"tees":[59],"enhance":[60],"processing":[63,116],"capabilities":[64],"through":[65],"three":[66],"aspects:":[67],"improving":[68,126],"governance":[70],"structure,":[71],"increasing":[72],"board":[73],"management":[75],"attention":[76],"informa-":[79],"tion,":[80],"attracting":[82],"external":[83],"stakeholders\u2019":[84],"attention.":[85],"These":[86],"improvements":[87],"contribute":[88],"higher":[90,103],"levels":[91],"Moderation":[96],"tests":[97],"show":[98],"in":[100],"with":[102],"internationalization,":[104],"intense":[105],"industry":[106],"competition,":[107],"high":[109],"economic":[110],"policy":[111],"uncertainty,":[112],"increased":[114],"task":[117],"encourages":[118],"more":[119],"proactive":[120],"activities,":[123],"thereby":[124],"levels.":[130]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-02-03T00:00:00"}