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We obtain robust results that high-quality IFOIs have a positive and significant effect on ESG performance. Channel tests reveal that IFOIs can mitigate managerial myopia by increasing information transparency, thereby enhancing firms’ incentives to engage in ESG practices.

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This page is a summary of: Do high-quality online interactions improve corporate ESG performance? Evidence from China, Sustainability Accounting Management and Policy Journal, March 2025, Emerald,
DOI: 10.1108/sampj-08-2024-0803.
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