Executive compensation, internal governance and ESG performance

Kai Zhang, Shan Wan and Yuehui Zhou

Finance Research Letters, 2024, vol. 66, issue C

Abstract: This paper selects China's A-share listed companies from 2018 to 2022 as a research sample to explore the relationship between executive compensation and corporate ESG performance. It is found that there is a positive correlation between executive compensation and corporate ESG scores and social governance; executive compensation promotes corporate ESG performance by improving internal control and information disclosure capabilities.

Keywords: Executive compensation; ESG performance; Internal control; Information disclosure (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006445

DOI: 10.1016/j.frl.2024.105614

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