Executive team restructuring and corporate ESG disclosure quality

Chengyu Bai, Dan Liu and Yong Liu

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

Abstract: This paper explores the impact mechanism of executive team restructuring on corporate ESG disclosure quality from the perspective of executive team restructuring. It is found that executive team restructuring enhances disclosure quality by introducing diverse executive members. This enhancement will be more evident in non-state-owned enterprises. A typology test of executive team restructuring finds that team restructuring of core executive members, such as CEOs, weakens the executive team's adaptive capacity and planning ability in a short period, thus hindering the facilitating effect.

Keywords: Executive team restructuring; Quality of ESG information disclosure; Key executives (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006846

DOI: 10.1016/j.frl.2024.105654

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