Environmental, Social, and Governance (ESG) disclosures are pivotal in steering listed companies toward a balanced trajectory of economic efficiency and environmental/social accountability. Disclosure of ESG information can enhance consumer confidence, create shareholder value, and promote sustainable corporate development. Based on the ESG information disclosure data of Chinese listed companies, this study investigates and empirically analyzes the frequency, content, and quality of ESG information disclosure by Chinese listed companies using a mixed-methodological research approach combining qualitative and quantitative approaches. The findings indicate a low and unreliable frequency of ESG disclosure among Chinese listed companies, with a predominant focus on descriptive content primarily in the “E” and “G” dimensions, while neglecting information disclosure in the “S” dimension. The results of subgroup analyses show that industry classification and the regional economic development level do not increase the disclosure rate. Although the nature of ownership, industry classification, and the level of regional economic development can contribute to improving the overall quality of disclosure, there are differences in the “E”, “S”, and “G” dimensions. In addition, mandatory disclosure requirements can improve disclosure quality, but some differences in the “G” dimension are not significant. The findings provide empirical support for improving the ESG disclosure performance of Chinese listed companies to achieve the “dual-carbon” goal.

In recent years, the paid withdrawal of rural homesteads has become a widely discussed topic within the academic community. However, from the perspective of protecting farmers’ rights and interests, literature exploring the impact of this policy’s implementation remains scarce. As the reform of the separation of the three rights of the homestead deepens, disputes related to paid withdrawal of homesteads have escalated rapidly. This study aims to highlight the importance of protecting farmers’ rights and interests, seeking to enhance their property rights and revitalize unused rural resources. Employing a case study methodology, this study systematically examines the issue of farmers’ rights and interests protection during homestead withdrawal. This analysis is based on the survey, collection, and evaluation of 324 judicial cases. The findings reveal the following: (1) Disputes involving paid withdrawal of homesteads encompass the entire withdrawal process, with the majority of conflicts arising during the withdrawal stage. (2) Prior to withdrawal, farmers express heightened concern regarding their political rights, particularly the right to be informed and to participate in withdrawal decisions. (3) During the withdrawal process, farmers prioritize resettlement and compensation rights. Additionally, novel issues such as the allocation of withdrawal compensation surface after farmers receive resettlement and compensation benefits. (4) After withdrawal, farmers anticipate more suitable “alternative” social rights and remedies. Based on these findings, this study presents policy recommendations for realizing farmers’ rights and interests in the context of paid withdrawal of rural homesteads. These suggestions include consistently respecting farmers’ autonomy and preserving their political rights throughout the withdrawal procedure. During the withdrawal stage, emphasis should be placed on the comprehensive value of resettlement compensation, encompassing both the residential and social security aspects of rural homesteads. Post-withdrawal, farmers’ social rights and the development rights of their homesteads ought to be fully guaranteed, ensuring a harmonious balance between farmers’ immediate and long-term interests. Furthermore, optimizing the dispute resolution mechanism stands as a pivotal aspect of safeguarding farmers’ rights and interests through legal recourse.