Corporate Social Responsibility Reporting
Peer reviewed
Abstract
Abstract
Purpose This study examines when ESG communication enhances firm value and when its valuation effect weakens under different industry conditions. Design/methodology/approach We use textual analysis of 50,563 quarterly earnings call transcripts from 1,577 US firms to measure ESG communication and estimate fixed-effects models with industry competition, growth and turbulence as moderators. Findings ESG communication is positively associated with firm value on average, but this relationship weakens in highly competitive and high-growth industries, with heterogeneous effects across ESG dimensions. Originality/value This study extends prior ESG–firm value research by showing how investors interpret ESG communication and that its valuation consequences depend on industry competition, growth and turbulence.
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@article{Li2026Industry,
title = {Industry conditions and the market value of ESG communication},
author = {Sen Li and Chunyu Guo},
journal = {Journal of strategy and management},
year = {2026},
doi = {10.1108/jsma-01-2026-0050},
url = {https://doi.org/10.1108/jsma-01-2026-0050}
}FAQ
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