Market competition and ESG performance-based on the mediating role of board independence

IF 7.5 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2024-09-23 DOI:10.1016/j.irfa.2024.103620

引用次数: 0

Abstract

Using data from Chinese A-share listed companies from 2012 to 2022, this paper investigates the relationship between market competition and corporate ESG performance. The findings indicate that market competition positively influences corporate ESG performance, with notable disparities in its impact on state-owned versus non-state-owned enterprises. Additionally, the study reveals that board independence enhances corporate ESG performance and mediates the relationship between market competition and corporate ESG performance.

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基于董事会独立性中介作用的市场竞争与环境、社会和公司治理绩效

本文利用2012年至2022年中国A股上市公司的数据，研究了市场竞争与企业ESG绩效之间的关系。研究结果表明，市场竞争对企业环境、社会和治理绩效有积极影响，但对国有企业和非国有企业的影响存在明显差异。此外，研究还发现，董事会的独立性会提高企业的环境、社会和公司治理绩效，并对市场竞争与企业环境、社会和公司治理绩效之间的关系起到中介作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.