Can executive incentives improve corporate ESG performance? Evidence from Chinese listed companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F24%3A50021970" target="_blank" >RIV/62690094:18450/24:50021970 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15240/tul/001/2024-4-009" target="_blank" >10.15240/tul/001/2024-4-009</a>
Alternative languages
Result language
angličtina
Original language name
Can executive incentives improve corporate ESG performance? Evidence from Chinese listed companies
Original language description
This paper examined the driving factors of ESG performance in Chinese listed companies from the perspective of executive motivation and found that: (1) monetary compensation incentives and equity incentives exert a sizeable impact on enhancing corporate ESG performance, and the robustness test results remain unchanged; (2) corporate strategic change and green technology innovation play a mediating role in executive motivation and corporate ESG; (3) the promotion effect of executive monetary compensation incentives on ESG performance is more significant in state-owned enterprises and heavily polluting entities, while the impact of executives’ equity incentives on ESG performance is suppressed in state-owned enterprises; and (4) the economic effect test shows that good ESG performance has a positive economic influence of reducing a firms’ litigation risk and idiosyncratic risk. This paper provides empirical evidence for Chinese listed companies to improve ESG performance. © 2024, Technical University of Liberec. All rights reserved.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
E+M. Ekonomie a management
ISSN
1212-3609
e-ISSN
2336-5064
Volume of the periodical
27
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
16
Pages from-to
135-150
UT code for WoS article
001375404400008
EID of the result in the Scopus database
2-s2.0-85211995576