Identification of Peer Effect in ESG Information Disclosure of Tourism Enterprises and Its Impact on Enterprise Value

Under the guidance of the "dual carbon" strategy, promoting ESG information disclosure to achieve the green and low-carbon transformation of enterprises has become a hot topic. This paper takes A-share tourism listed companies from 2011 to 2021 as the research object, identifies the peer effect of ESG information disclosure in tourism enterprises, and empirically examines its impact on enterprise value. The research finds that there is a peer effect in ESG information disclosure of tourism enter