Abstract
Under the policy background of "green economy" and "dual carbon", ESG information disclosure of enterprises plays an increasingly important role in enterprise competition and high-quality economic development. ESG report verification has also garnered increasing attention and emphasis from both academic and practical fields. Currently, research on the relevant theories, standards, and methods of ESG report verification has begun; however, systematic research results have not yet been established. Based on the empirical data of listed companies in China and considering the complex actual environment of enterprises, it is of great practical and theoretical significance to empirically examine the multiple economic consequences of ESG report verification from the perspectives of micro-enterprise behavior and macroeconomic fluctuations.
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