The impact of management compliance attention and board faultlines strength on ESG performance: Evidence from Chinese listed companies

Yong Jiang and Fei Han

PLOS ONE, 2025, vol. 20, issue 8, 1-25

Abstract: Against the backdrop of global sustainable development goals and the rapid evolution of ESG practices in China, this study empirically examines how management compliance attention and board faultlines strength affect ESG performance using data from Chinese A-share listed companies spanning 2010–2022. Using textual analysis of annual reports to measure compliance attention, we employ OLS (Ordinary Least Squares) regression, moderation, and mediation analyses. The findings reveal three key results: (1) Management compliance attention is positively associated with ESG performance (β = 0.041, p

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:plo:pone00:0331004

DOI: 10.1371/journal.pone.0331004

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