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The imprinting effect of executives' environmental background on corporate ESG assurance

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  • Liu, Guichun
  • Chen, Xiaoyan
  • Guo, Xin
  • Tao, Xiaobo

Abstract

This study examines the impact of executives' environmental background on corporate ESG assurance. The results show that both the number of executives with environmental background and whether the firm hired executives with environmental background in that year significantly promote corporate ESG assurance. We also find that the impact of executives' environmental background on ESG assurance is more significant in heavy polluting industries and firms with high analyst attention. Furthermore, the environmental background of executives in "chain master" firms will affect the ESG assurance of "node" firms, which confirms that executives' environmental background has a spillover effect on the ESG assurance of other firms. This paper reveals ESG assurance mechanism from the perspective of executives' environmental protection background for the first time, expands the related research on corporate internal influencing factors, provides a new network idea of supply chain ESG governance, and provides micro evidence for executive team building and ESG promotion policy formulation in China.

Suggested Citation

  • Liu, Guichun & Chen, Xiaoyan & Guo, Xin & Tao, Xiaobo, 2026. "The imprinting effect of executives' environmental background on corporate ESG assurance," Finance Research Letters, Elsevier, vol. 89(C).
    • Handle: RePEc:eee:finlet:v:89:y:2026:i:c:s1544612325025334
    DOI: 10.1016/j.frl.2025.109284
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    References listed on IDEAS

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    1. Wei, Rongrong & Yu, Zhaopeng & Zhen, Deyun, 2025. "The differentiated effect of China's new environmental protection law on corporate ESG performance," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 2126-2141.
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