How higher education affects corporate ESG performance: Empirical evidence from Chinese listed companies

Kaidi Tu and Yuanyuan Guo

Finance Research Letters, 2024, vol. 68, issue C

Abstract: This paper empirically examines the impact of higher education on corporate ESG (Environmental, Social, and Governance) performance among non-financial and non-real estate listed companies in China's capital market. The findings suggest that a higher level of education among corporate executives is conducive to improving corporate ESG performance levels. Mechanism tests indicate that the impact of higher education on corporate ESG performance is indirectly realized through the enhancement of internal control quality within companies. Heterogeneity analysis shows that the positive effect of higher education on improving corporate ESG performance is more pronounced in non-state-owned enterprises.

Keywords: High education; Corporate ESG performance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:68:y:2024:i:c:s1544612324008420

DOI: 10.1016/j.frl.2024.105812

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