Shi, Yongdong; Zheng, Shijie; Xiao, Pengsong; Zhen, Hongxian - In: China journal of accounting research : CJAR 17 (2024) 4, pp. 1-25
We analyze China Securities Index Co., Ltd. (CSI) environmental, social and governance (ESG) scoring data, which incorporate Chinese characteristics, to assess the impact of ESG performance on corporate debt financing costs. Our findings indicate that better CSI ESG scores are correlated with...