A Theoretical Analysis of Improving ESG Disclosure Mechanisms Through Media Disclosure Models

Zhichen Xie

doi:10.54254/2753-7048/2025.LD28944

Lecture Notes in Education Psychology and Public MediaOpen access

A Theoretical Analysis of Improving ESG Disclosure Mechanisms Through Media Disclosure Models

Research Article

Open Access

A Theoretical Analysis of Improving ESG Disclosure Mechanisms Through Media Disclosure Models

Zhichen Xie ^1*

¹ Macau University of Science and Technology

^*Corresponding author: 2098498636@qq.com

Published on 5 November 2025

LNEP Vol.115

ISSN (Print): 2753-7056

ISSN (Online): 2753-7048

ISBN (Print): 978-1-80590-513-4

ISBN (Online): 978-1-80590-514-1

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Abstract

ESG has now been established as a standard for evaluating whether a company is in a favorable state of development. However, ensuring the transparency of corporate ESG information remains a persistent challenge. In today's corporate ESG regulatory practices, the lack of unified mandatory standards coupled with lagging legal frameworks makes it extremely challenging to supervise corporate ESG information. In response to this, based on the mutual needs of corporations and stakeholders, this study integrates responsive regulation theory, agenda-Melding theory, and stakeholder theory to construct a theoretical framework: “public pressure from media exposure → formation of industry practices → judicial rulings citing these practices → development of statutory law.” This establishes a novel supervisory reinforcement mechanism grounded in media exposure. This study will call the above mechanism the “media disclosure mechanism” and apply it to explore new approaches for corporate ESG oversight, demonstrating its ultimate role in “hardening soft law.” However, the widespread popularization of this mechanism may simultaneously expose corporations to legal risks such as damaged reputation and interference of public opinion in the judicial process.

Keywords:

ESG disclosure, media exposure, public oversight, hardening of soft law

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References

[1]. Tsang, A., Frost, T., & Cao, H. (2023). Environmental, social, and governance (ESG) disclosure: A literature review. The British Accounting Review, 55(1), 101149.

[2]. Chen Xi. (2024). Regulatory Challenges and Responsive Regulation in the Era of Securities Registration System. Enterprise Economy, 43(10), 97-107. doi: 10.13529/j.cnki.enterprise.economy.2024.10.009.

[3]. Ma Zhihao & Ge Jinping. (2013). The Mechanism of Online Public Opinion from Rumor to Agenda: An Analysis of Network Agenda Melding in the Context of Social Media. International Journalism, 35(07), 16-25. doi: 10.13495/j.cnki.cjjc.2013.07.002.

[4]. Wang Qi & Yang Anling. (2021). A Review of Research on Stakeholders' Influence on Corporate Social Responsibility. Commercial Accounting, (18), 19-24.

[5]. Wang Lan. (2021). The Positioning of Corporate Soft Law and Its Connection with Corporate Law. China Legal Science, (05), 266-283. doi: 10.14111/j.cnki.zgfx.2021.05.007.

[6]. Liu Bao & Liu Mingxin. (2023). Discussion on the Linkage Mechanism Between Media and Government in Environmental Protection—Based on the Practice of "Shandong Province Ecological and Environmental Issues Undercover Inspection Team". Omni-Media Exploration, (10), 51-53.

References

[1]. Tsang, A., Frost, T., & Cao, H. (2023). Environmental, social, and governance (ESG) disclosure: A literature review. The British Accounting Review, 55(1), 101149.

[4]. Wang Qi & Yang Anling. (2021). A Review of Research on Stakeholders' Influence on Corporate Social Responsibility. Commercial Accounting, (18), 19-24.

[5]. Wang Lan. (2021). The Positioning of Corporate Soft Law and Its Connection with Corporate Law. China Legal Science, (05), 266-283. doi: 10.14111/j.cnki.zgfx.2021.05.007.

Cite this article

Xie,Z. (2025). A Theoretical Analysis of Improving ESG Disclosure Mechanisms Through Media Disclosure Models. Lecture Notes in Education Psychology and Public Media,115,8-12.

Data availability

The datasets used and/or analyzed during the current study will be available from the authors upon reasonable request.

About volume

Volume title: Proceedings of ICILLP 2025 Symposium: Property Law and Blockchain Applications in International Law and Legal Policy

ISBN: 978-1-80590-513-4(Print) / 978-1-80590-514-1(Online)

Editor: Renuka Thakore

Conference website: https://2025.icillp.org/London.html

Conference date: 21 November 2025

Series: Lecture Notes in Education Psychology and Public Media

Volume number: Vol.115

ISSN: 2753-7048(Print) / 2753-7056(Online)

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