Chung, Ricky; Bayne, Lyndie; Birt, Jacqueline Louise - In: Journal of Applied Accounting Research 25 (2023) 4, pp. 812-836
Purpose The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong. Design/methodology/approach The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019...
