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Executive compensation, internal governance and ESG performance

Author

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  • Zhang, Kai
  • Wan, Shan
  • Zhou, Yuehui

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.

Suggested Citation

  • Zhang, Kai & Wan, Shan & Zhou, Yuehui, 2024. "Executive compensation, internal governance and ESG performance," Finance Research Letters, Elsevier, vol. 66(C).
    • Handle: RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006445
    DOI: 10.1016/j.frl.2024.105614
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    References listed on IDEAS

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