Fig 1.
Green R & D investment, ESG reporting, and corporate GIP.
Table 1.
Description of variables.
Table 2.
Descriptive statistics.
Table 3.
Correlations matrix.
Table 4.
GIP and green R&D investment effects on ESG reporting.
Table 5.
GIP and green R&D investment impacts on ESG reporting (panel data analysis with fixed effects).
Table 6.
The influence of GIP, green R&D investment, and the moderating function of ESG reporting (robustness test).