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How Does Environmental Regulation Affect Corporate Environmental, Social, and Governance (ESG) Greenwashing? Evidence from China
1. Introduction The prevalence of the concept of sustainable development has put forward new requirements for the green behavior of enterprises []. This trend is reflected in global initiatives and corporate governance performance within the framework of environmental, social, and governance (ESG) standards []. Under the broader goal of sustainable development, both investors and regulators are increasingly focused on the environmental performance of companies [].
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