The ESG Facade: Disclosure and Lip Service among Chinese Listed Firms

Geographic and industry patterns of ESG disclosure and lip-service (LS) behaviour among sampled Chinese listed firms, 2006–2022. Lip service identifies firms that disclose extensively on ESG yet show comparatively weak ESG performance. Explore by year, province, and ESG dimension; hover a province for its rate. Provinces with fewer than five sampled firms in a year are left grey.

Colour = the share of a province's sampled firms in the selected indicator. Hover a province for the rate and firm count. The South China Sea islands and the ten-dash line are shown in the corner inset.

Lip service (LS) — firms that disclose extensively on ESG yet show comparatively weak ESG performance.
ESG disclosure — firms with extensive ESG disclosure; pick an ESG dimension for environmental, social, or governance disclosure.
Action gap — firms with comparatively weak ESG actions.

Industry patterns

Industry rate for the selected year and indicator, sampled firms only.