Board characteristics and environmental, social, governance (ESG) disclosure: Evidence from China
Due to far-reaching problems such as ecological diversity and climate change, the ESG movements have gained steam in the past few decades. Investors and executives have been increasingly placing greater emphasis on long-term concerns and non-financial reporting. However, the determinants of ESG...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/70442/ |
| _version_ | 1848800618113662976 |
|---|---|
| author | ZEQUN, ZHAO |
| author_facet | ZEQUN, ZHAO |
| author_sort | ZEQUN, ZHAO |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | Due to far-reaching problems such as ecological diversity and climate change, the ESG movements have gained steam in the past few decades. Investors and executives have been increasingly placing greater emphasis on long-term concerns and non-financial reporting.
However, the determinants of ESG information disclosure are still unclear in some developing countries, where ESG disclosure is not mandatory. Therefore, this paper contributes to the ESG literature by examining the impact of board characteristics on ESG disclosure in Chinese context. This paper found that the existence of female directors and directors with foreign experience could significantly promote ESG reporting, CEO duality also has a positive impact. However, this paper found a negative relationship between the proportion of independent directors and ESG disclosure. |
| first_indexed | 2025-11-14T20:54:25Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-70442 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:54:25Z |
| publishDate | 2022 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-704422023-07-06T11:40:01Z https://eprints.nottingham.ac.uk/70442/ Board characteristics and environmental, social, governance (ESG) disclosure: Evidence from China ZEQUN, ZHAO Due to far-reaching problems such as ecological diversity and climate change, the ESG movements have gained steam in the past few decades. Investors and executives have been increasingly placing greater emphasis on long-term concerns and non-financial reporting. However, the determinants of ESG information disclosure are still unclear in some developing countries, where ESG disclosure is not mandatory. Therefore, this paper contributes to the ESG literature by examining the impact of board characteristics on ESG disclosure in Chinese context. This paper found that the existence of female directors and directors with foreign experience could significantly promote ESG reporting, CEO duality also has a positive impact. However, this paper found a negative relationship between the proportion of independent directors and ESG disclosure. 2022-03-10 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/70442/1/20221704_MSc%20Accounting%20and%20Finance%20Dissertation_2021_22.pdf ZEQUN, ZHAO (2022) Board characteristics and environmental, social, governance (ESG) disclosure: Evidence from China. [Dissertation (University of Nottingham only)] |
| spellingShingle | ZEQUN, ZHAO Board characteristics and environmental, social, governance (ESG) disclosure: Evidence from China |
| title | Board characteristics and environmental, social,
governance (ESG) disclosure: Evidence from China |
| title_full | Board characteristics and environmental, social,
governance (ESG) disclosure: Evidence from China |
| title_fullStr | Board characteristics and environmental, social,
governance (ESG) disclosure: Evidence from China |
| title_full_unstemmed | Board characteristics and environmental, social,
governance (ESG) disclosure: Evidence from China |
| title_short | Board characteristics and environmental, social,
governance (ESG) disclosure: Evidence from China |
| title_sort | board characteristics and environmental, social,
governance (esg) disclosure: evidence from china |
| url | https://eprints.nottingham.ac.uk/70442/ |