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Research Article
Analysis of Impact of Government Information Disclosure on Corporate ESG Performance —— Taking A-Share Listed Companies in Shanghai and Shenzhen as an Example
Issue:
Volume 14, Issue 2, April 2026
Pages:
15-24
Received:
5 March 2026
Accepted:
31 March 2026
Published:
21 April 2026
DOI:
10.11648/j.si.20261402.11
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Abstract: Against the backdrop of the gradual deepening of people’s democracy in the whole process, government information disclosure has become a key and fundamental institutional arrangement. It not only ensures citizens’ rights to know and participate, but also provides important support for the modernization of government governance. Government information disclosure can provide enterprises with authoritative, timely, and comparable public data, especially in areas such as environmental monitoring, social responsibility fulfillment, and corporate governance structure, significantly reducing the uncertainty of external information for enterprises. Such information helps firms identify their ESG shortcomings, optimize decision-making processes, and thus more effectively fulfill social responsibilities and improve overall ESG performance. Based on this, this paper selects panel data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2021 as the research object, and employs a difference-in-differences model to systematically examine the causal effect of government information disclosure on corporate ESG performance. The findings indicate that government information disclosure has a significant positive impact on corporate ESG performance, with particularly prominent effects on environmental information disclosure and governance transparency. The government plays an indispensable role in promoting corporate ESG development and information disclosure, acting both as an information provider and a rule-maker. To further amplify the positive effects of government information disclosure, this paper proposes the following policy recommendations: first, establish and improve a policy framework and regulatory mechanism covering environmental, social, and governance dimensions, and strengthen the standardization and mandatory nature of information disclosure; second, fully utilize the internet and big data technologies to create a unified government information release platform, improving the accessibility and coverage of information; third, enhance public ESG awareness through public guidance and supervision, forcing enterprises to proactively improve their ESG performance. Ultimately, the goal is to build a healthy, transparent, and sustainable business environment, and to promote the implementation of people’s democracy in the whole process in the economic and social fields.
Abstract: Against the backdrop of the gradual deepening of people’s democracy in the whole process, government information disclosure has become a key and fundamental institutional arrangement. It not only ensures citizens’ rights to know and participate, but also provides important support for the modernization of government governance. Government informati...
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Research Article
Research Status and Outlook of Infrastructure REITs
Jie Fan*,
Yimeng Han,
Luyao Jiao,
Zixin Yu
Issue:
Volume 14, Issue 2, April 2026
Pages:
25-34
Received:
7 March 2026
Accepted:
31 March 2026
Published:
21 April 2026
DOI:
10.11648/j.si.20261402.12
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Abstract: Infrastructure REITs have attracted extensive attention from both academia and the financial sector, as their development is regarded as a crucial means of revitalizing existing infrastructure assets, broadening financing channels, and improving capital allocation efficiency in China’s infrastructure sector. However, existing studies mainly focus on specific issues and lack a systematic review from an overall perspective. To address this gap, this paper conducts a comprehensive review and analysis of infrastructure REITs research based on 67 relevant studies. By employing the methods of literature review and comparative analysis, this paper systematically summarizes the current research status and identifies the main research themes in this field. The findings show that the existing literature on infrastructure REITs can be classified into three major areas: financing models, returns and dividend distribution, and risks and risk prevention. Specifically, research on financing models mainly focuses on risk prevention and control, as well as the BOT and PPP models; research on returns and dividend distribution mainly examines asset allocation, influencing factors of returns, and profit distribution; and research on risks and risk prevention mainly addresses macro-level risks, management risks, and market fluctuation risks. Overall, the current literature has formed a relatively clear research framework, but still shows limitations in terms of integrated perspectives, in-depth mechanism analysis, and the exploration of China-specific institutional contexts. Based on the review, this paper further proposes future research directions, including strengthening interdisciplinary and multi-dimensional studies, deepening the understanding of the operational mechanisms and risk transmission paths of infrastructure REITs, and exploring institutional optimization in the context of China’s capital market. The study is expected to provide theoretical support for the sustainable and standardized development of infrastructure REITs in China.
Abstract: Infrastructure REITs have attracted extensive attention from both academia and the financial sector, as their development is regarded as a crucial means of revitalizing existing infrastructure assets, broadening financing channels, and improving capital allocation efficiency in China’s infrastructure sector. However, existing studies mainly focus o...
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Research Article
Research on Enterprises’ Foreign Agricultural Investment — Take Yunnan X Group’s Investment in Vietnam as an Example
Jin Luoyi,
Wang Jing,
Shi Dongqi*
Issue:
Volume 14, Issue 2, April 2026
Pages:
35-41
Received:
11 March 2026
Accepted:
9 April 2026
Published:
21 April 2026
DOI:
10.11648/j.si.20261402.13
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Abstract: Due to the changing global economic situation and COVID-19, Chinese enterprises' foreign agricultural investment will present new status and problems in the future. The case study of X Group's agricultural investment in Vietnam shows that the integration of enterprises' foreign agricultural investment and development with local culture, ecology and economy can effectively promote the common economic and social development of the investing country. The development concept of building a community with a shared future for mankind is of great significance to the sustainable development of enterprises' foreign agricultural investment in order to make overall use of "two markets" and "two resources" and realize the complementary advantages and interests of agricultural resources of all countries. This paper discusses China's foreign agricultural investment from the perspective of symbiotic development, and proposes from the micro level of enterprises and macro level of government: Shift personnel management mode to improve local talent comprehensive ability, innovation and development of agricultural foreign cooperation pattern, strengthen scientific and technological innovation enterprise strength and international competitiveness, improve the foreign investment in agriculture public service system construction, enlarging foreign agriculture investment subject cultivation and policy support, promote agricultural countermeasures and Suggestions of the construction of the foreign investment cooperation mechanism. It provides a choice to solve the problems of sustainable development of Chinese enterprises' foreign agricultural investment in the new era.
Abstract: Due to the changing global economic situation and COVID-19, Chinese enterprises' foreign agricultural investment will present new status and problems in the future. The case study of X Group's agricultural investment in Vietnam shows that the integration of enterprises' foreign agricultural investment and development with local culture, ecology and...
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Research Article
SWOT Analysis of Volunteer Service Strategies for Teachers in Wuhan Municipal Universities Under Community Governance
Issue:
Volume 14, Issue 2, April 2026
Pages:
42-49
Received:
10 March 2026
Accepted:
8 April 2026
Published:
21 April 2026
DOI:
10.11648/j.si.20261402.14
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Abstract: Against the background of municipal community governance, volunteer services provided by teachers in Wuhan municipal universities are of great significance for improving the efficiency of community governance, promoting teachers’education, teaching and research, and facilitating the all-round development of students. This study adopts the SWOT analysis method to examine the strengths, weaknesses, opportunities and potential risks of volunteer services offered by teachers in Wuhan municipal universities from the perspective of community governance, and puts forward corresponding countermeasures and suggestions. The research indicates that Wuhan municipal universities should give full play to their geographical advantages, teachers’quality advantages and community platform advantages, seize opportunities, address weaknesses, avoid risks and meet challenges. Specific strategies include strengthening the construction of teacher volunteer service teams, improving the coordination and incentive mechanisms for volunteer services, expanding the functions of volunteer service platforms, rationally setting teacher volunteer service hours according to post needs, and enhancing teachers’sense of responsibility and safety awareness in volunteer services. The implementation of these strategies will effectively improve the pertinence and effectiveness of teacher volunteer services in Wuhan municipal universities and support the modernization of community governance.
Abstract: Against the background of municipal community governance, volunteer services provided by teachers in Wuhan municipal universities are of great significance for improving the efficiency of community governance, promoting teachers’education, teaching and research, and facilitating the all-round development of students. This study adopts the SWOT anal...
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Research Article
Research on the Teaching Practice of Data Governance
Hanhua Wu*
,
Junying Sun
Issue:
Volume 14, Issue 2, April 2026
Pages:
50-57
Received:
8 September 2025
Accepted:
27 March 2026
Published:
23 April 2026
DOI:
10.11648/j.si.20261402.15
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Abstract: Purpose: The purpose of this study is to systematically analyze the teaching method and implementing effect of undergraduate students in data governance class for improving the students achievement and data practice capability based on their questionnaire data and class log data. Method: Using a questionnaire and systematic analyzing class log method, the fundamental data of the class and students are collected. The results are obvious for analyzing the collected data using the statistics and systematic analysis. Result: The study finds that data governance tend to focus on humanistic values, data security and privacy protection, and data ethics at abroad, yet domestic course focus on data architecture, data content governance, data quality and security governance, and data assetization. The study reveals that data governance can be taught in a modular format, using a problem-driven of blended learning approach, and hands-on labs that integrate professional knowledge. It finds that data governance can significantly increase students' desire to work in libraries, archives, and museums, while reducing their desire to work in the private sector. The study discovers that there are no significant differences in student evaluations of data governance. Students have a significant increase in the course's professional recognition and a clear understanding of the various data governance knowledge modules. It shows that the hands-on lab component of the course significantly enhance students' abilities in data collection, processing and analysis. Furthermore, to effectively teach data governance, it is necessary to develop a synchronized practice question database, strengthen interaction between teachers and students, and enhance students' hands-on lab training.
Abstract: Purpose: The purpose of this study is to systematically analyze the teaching method and implementing effect of undergraduate students in data governance class for improving the students achievement and data practice capability based on their questionnaire data and class log data. Method: Using a questionnaire and systematic analyzing class log meth...
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