Buffering Effects or Binding Effects: Politically Connected Firms’ Strategies of Sustainability Information Disclosure

• In Event: State Business Relations in China

Brief Overview

This study investigates the impact of political connections on sustainability disclosures among Chinese firms. The findings reveal that increased policy pressure leads to binding effects, while reduced policy pressure manifests buffering effects.

Authors

• Mengqi Xie, The University of Hong Kong

• Kwan Nok Chan, The University of Hong Kong

• Qichang Ma, The University of Hong Kong