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The impact of diversity practices on ESG and the moderating role of TMT pre-career exposure to religion

Author

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  • Kim, Yeongsu Anthony
  • Triana, María del Carmen

Abstract

In response to increasing demands for accountability in ESG criteria, companies are investing more in initiatives that support diverse perspectives. This study uses insights from diversity literature and upper echelons theory to explore how adopting diversity practices affects ESG performance and how this relationship is moderated by the TMT pre-career exposure to religion. We propose that diversity practices improve ESG outcomes by promoting absorptive capacity, allowing companies to tackle complex social and environmental issues more effectively. Additionally, we propose that TMTs with significant pre-career religious exposure are more likely to appreciate, support, and optimize the advantages of diversity for advancing ESG goals. Using a longitudinal dataset of U.S. IPO companies from 1995 to 2022, we test these hypotheses in an environment with heightened pressure for ESG legitimacy and find support for our hypotheses.

Suggested Citation

  • Kim, Yeongsu Anthony & Triana, María del Carmen, 2026. "The impact of diversity practices on ESG and the moderating role of TMT pre-career exposure to religion," Journal of Business Research, Elsevier, vol. 208(C).
    • Handle: RePEc:eee:jbrese:v:208:y:2026:i:c:s0148296326001074
    DOI: 10.1016/j.jbusres.2026.116073
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