AUTHOR=Lu Yichun , Wang Liang , Zhang Yu TITLE=Does digital financial inclusion matter for firms’ ESG disclosure? Evidence from China JOURNAL=Frontiers in Environmental Science VOLUME=10 YEAR=2022 URL=https://www.frontiersin.org/journals/environmental-science/articles/10.3389/fenvs.2022.1029975 DOI=10.3389/fenvs.2022.1029975 ISSN=2296-665X ABSTRACT=

Using a sample of Chinese listed firms during 2010–2018, this paper examines the relationship between digital financial inclusion and firms’ ESG disclosure. The results show that 1) digital financial inclusion can significantly promote firms’ ESG disclosure; 2) the promotion effect of digital financial inclusion on firms’ ESG disclosure occurs mainly through channels including the coverage breadth and usage depth; and 3) for firms with higher financing constraints and state-owned enterprises, the promotion effect of digital financial inclusion on firms’ ESG disclosure is more prominent. This paper provides relevant conclusions and insights for promoting firms’ ESG information disclosure, integrating the digital economy, and encouraging innovation development.