This paper examines the effect of accounting information comparability on the fulfilment of corporate ESG responsibilities and its mechanism with the A-share listed companies in China from 2009 to 2022 and finds that: the higher the accounting information comparability, the more actively the companies can fulfil their ESG responsibilities, and its facilitating effect is mainly achieved by alleviating the financing constraints and curbing the degree of managerial myopia. Through robustness and endogeneity tests, the above conclusions still hold. The results of this study enrich the research content of accounting information comparability, further expand the research field of factors influencing the fulfilment of ESG responsibilities, and provide some references for promoting sustainable economic development.

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A Study of the Impact of Comparability of Accounting Information on the Fulfilment of ESG Responsibilities

  • Xingyu Wang,
  • Wei Li

摘要

This paper examines the effect of accounting information comparability on the fulfilment of corporate ESG responsibilities and its mechanism with the A-share listed companies in China from 2009 to 2022 and finds that: the higher the accounting information comparability, the more actively the companies can fulfil their ESG responsibilities, and its facilitating effect is mainly achieved by alleviating the financing constraints and curbing the degree of managerial myopia. Through robustness and endogeneity tests, the above conclusions still hold. The results of this study enrich the research content of accounting information comparability, further expand the research field of factors influencing the fulfilment of ESG responsibilities, and provide some references for promoting sustainable economic development.