Lately, there is a progressive assimilation of sustainable and green development principles into the collective conscience of individuals. Companies have received considerable attention from all sectors of life when it comes to the environment, society and governance (ESG). This study uses a bidirectional fixed effects model to investigate the influence and the mechanism of green innovation on company ESG information, using a research sample composed of data from the A-share listed companies in China spanning the period from 2011 to 2021. The findings indicated that green innovation exerted a substantial positive influence on ESG information disclosure, and the effect was more substantial, especially in mature and declining companies. Financing constraints and analysts’ attention played a mediating role between green innovation and ESG information disclosure. The results of heterogeneity analysis showed that green innovation played a more significant role in promoting ESG information disclosure among state-owned companies, large-scale companies, manufacturing companies and heavy pollution companies. Furthermore, implementing green development policies had facilitated the reinforcement of the promotion impact of ESG information disclosure through green innovation. Additionally, the instrumental variable method was employed to conduct a robustness test. This study enhances the understanding of the theoretical framework about green innovation and the disclosure of ESG information, and offers valuable insights for advancing the sustainable development of companies.

The COVID-19 pandemic in 2019 heralded a downturn in the Thai economy, particularly in the tourism and hospitality sectors which rely heavily on international tourists. To decrease the dependence of international tourists, this research outlined three objectives as 1) explore and classify the high-end domestic tourism market among 77 provinces in Thailand, 2) study the potential and readiness of tourism resources and tourism products to cater to the demand of high-end domestic tourists, and 3) suggest tourism management approaches for domestic high-end tourists after the crisis. Both quantitative and qualitative research methodologies were applied to achieve the research objectives. Income was used to identify and segment high-end domestic tourists living in 77 provinces in Thailand, while a verified questionnaire collected data from 1200 respondents nationwide. Forty-one experts from different tourism-related agencies at local and regional levels were targeted using purposive sampling techniques, and semi-structured interviews were conducted to acquire qualitative data. High-end domestic tourists, classified by monthly income, were segmented into Silver (50,000–70,000 THB), Gold (70,001–90,000 THB), Diamond (91,001–110,000 THB), and Platinum groups (Over 110,001 THB). These high-end domestic tourists shared both similarities and differences in tourism needs, preferences, and behaviors. Sixteen provinces in six domestic regions demonstrated the potential and readiness of tourism resources and products to satisfy the needs, preferences, and behaviors of high-end domestic tourists.