ESG-Oriented Corporate Governance and Its Impact Mechanism on the Quality of Sustainable Accounting Information

Linyun Xu ()
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Linyun Xu: University of New South Wales

A chapter in Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025), 2025, pp 259-267 from Springer

Abstract: Abstract In the era of escalating global concerns over sustainable development, ESG (Environmental, Social, and Governance) has emerged as a pivotal metric for evaluating the long - term value of enterprises. Corporate governance, as an essential internal institutional arrangement, plays a crucial role in driving the enhancement of sustainable accounting information quality within the ESG framework. This paper endeavors to systematically explore the intricate impact mechanism through which ESG - oriented corporate governance influences the quality of sustainable accounting information. Grounded in the theoretical frameworks of stakeholder theory and institutional theory, it delves deep into internal governance mechanisms, including board characteristics and management incentive structures, as well as external governance mechanisms, such as the role of institutional investors and media supervision. The study reveals that both internal and external governance mechanisms under the ESG orientation can effectively shape the quality of sustainable accounting information by facilitating the comprehensive collection, accurate processing, and transparent disclosure of ESG - related information. It is anticipated that this research will offer robust theoretical support and practical guidance for enterprises aiming to improve the quality of their sustainable accounting information and elevate their overall ESG performance, thereby contributing to the sustainable development of the business community and the global economy.

Keywords: ESG orientation; Corporate governance; Sustainable accounting information quality; Impact mechanism; Stakeholder theory (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-811-0_27

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DOI: 10.2991/978-94-6463-811-0_27

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