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

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  • Yong Jiang
  • Fei Han

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

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  • Yong Jiang & Fei Han, 2025. "The impact of management compliance attention and board faultlines strength on ESG performance: Evidence from Chinese listed companies," PLOS ONE, Public Library of Science, vol. 20(8), pages 1-25, August.
    • Handle: RePEc:plo:pone00:0331004
    DOI: 10.1371/journal.pone.0331004
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    References listed on IDEAS

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    1. Tu, Zhengge & Cao, Yu & Goh, Mark & Wang, Yujia, 2024. "Executive green cognition and corporate ESG performance," Finance Research Letters, Elsevier, vol. 69(PB).
    2. Zhang, Yingying & Wan, Dongqi & Zhang, Lei, 2024. "Green credit, supply chain transparency and corporate ESG performance: evidence from China," Finance Research Letters, Elsevier, vol. 59(C).
    3. He, Feng & Du, Hanyu & Yu, Bo, 2022. "Corporate ESG performance and manager misconduct: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 82(C).
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