Research on the Impact and Transmission Path of ESG Information Disclosure on Corporate Accounting Robustness

Under dual-carbon goals and sustainable development strategies, ESG information disclosure has become an important mechanism connecting enterprises with stakeholders and improving accounting information quality. Accounting conservatism, as a core feature of financial reporting quality, is essential for alleviating information asymmetry and protecting investor interests. This study examines the impact and transmission path of ESG information disclosure on corporate accounting conservatism. Based on data from 1,028 Chinese listed companies and 7,196 observations, ESG disclosure quality is measured using third-party ratings and an entropy-weighted indicator system, while accounting conservatism is measured through C_Basu and C_KW indicators. The results show that ESG information disclosure has a significant positive effect on accounting conservatism. Mechanism analysis indicates that ESG disclosure improves accounting prudence by reducing information asymmetry and strengthening corporate governance. Further tests show that media attention and analyst coverage reinforce the positive relationship between ESG disclosure and accounting conservatism. The findings provide empirical support for optimizing ESG disclosure systems and improving financial reporting quality.