...Shidi Dong; Lei Xu; Zixuan Dai; Gloria Hao Purpose China imposed environmental, social and governance regulations on banks since 2012, but their impact on environmental disclosures is unclear. This study aims to examine the evolution of environmental disclosures in Chinese commercial banks from...

... enforcement and create incentives for substantive reporting. Companies must balance global standards with local realities and foster meaningful stakeholder engagement. Social implications Improving the substance of environmental disclosures can enhance corporate accountability and sustainability in high...

.../value This study adds evidence to the literature on the role of environmental disclosures in disseminating information and reducing information asymmetry and offers suggestions to enhance the informativeness of environmental disseminations. H3. The event‐day abnormal returns of unsuccessful...