Author(s)

Junpeng Pu ¹

Affiliation(s)

¹ School of Economics and Management, Southwest Petroleum University, Chengdu, Sichuan, 610500, China

Corresponding Author

Junpeng Pu

ABSTRACT

In recent years, as the concept of sustainable development has been widely promoted, Environmental, Social, and Governance (ESG) information disclosure has become a key indicator for measuring corporate performance. This study aims to explore the impact of ESG information disclosure on corporate risk management and financial performance. Through literature review, theoretical analysis, and case studies, this paper summarizes the role of ESG disclosure in reducing operational, reputational, and legal risks and analyzes its dual effects on short-term and long-term financial performance. The study finds that systematic ESG disclosure not only helps improve corporate transparency and public trust but also plays a critical role in enhancing capital market performance and reducing capital costs. The paper concludes by discussing the challenges and future directions for ESG disclosure, providing theoretical and practical references for both corporations and policymakers.
 

KEYWORDS

ESG information disclosure; corporate risk; financial performance; sustainable development

CITE THIS PAPER

Junpeng Pu, The Impact of ESG Information Disclosure on Corporate Risk and Financial Performance. Accounting and Corporate Management (2024) Vol. 6: 95-102. DOI: http://dx.doi.org/10.23977/acccm.2024.060413.

REFERENCES

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