Huang, Hao; Tang, Li; Zhao, Ling - In: Chinese journal of population, resources and environment 23 (2025) 3, pp. 337-351
This study examines the impact of banks' environmental, social, and governance (ESG) disclosure assurance (BEDA) on borrowing enterprises' ESG performance to investigate China's bank-enterprise loan relationships. Using manually collected bank loan relationship data and financial data of Chinese...