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ESG and Manager integrity: Evidence from China

Author

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  • Lv, Wendai
  • Meng, Qiuchi
  • Gan, Zhixia
  • Sun, Shilu

Abstract

This paper investigates the role of management integrity in determining the quality of Environmental, Social, and Governance (ESG) disclosures. We first derive a measure of management integrity from the Management Discussion and Analysis (MD&A) section of annual financial statements using textual analysis and machine learning techniques. We then conduct baseline regressions and a series of robustness tests. Our empirical findings reveal a positive relationship between management integrity and ESG scores, particularly in the environmental and social dimensions. This research emphasizes the importance of non-financial information in investor assessments and highlights the critical role of management integrity in the effective implementation of ESG strategies.

Suggested Citation

  • Lv, Wendai & Meng, Qiuchi & Gan, Zhixia & Sun, Shilu, 2025. "ESG and Manager integrity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 101(C).
    • Handle: RePEc:eee:reveco:v:101:y:2025:i:c:s1059056025002965
    DOI: 10.1016/j.iref.2025.104133
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