Can executive incentives improve corporate ESG performance? Evidence from Chinese listed companies

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dc.contributor.authorDeshui, Ma
dc.contributor.authorGuohua, Wang
dc.contributor.authorAkbar, Ahsan
dc.contributor.authorUsman, Muhammad
dc.contributor.authorSokolova, Marcela
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2024-12-03T11:22:15Z
dc.date.available2024-12-03T11:22:15Z
dc.description.abstractThis 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.en
dc.formattext
dc.identifier.doi10.15240/tul/001/2024-4-009
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/175632
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectMonetary compensation incentivesen
dc.subjectequity incentivesen
dc.subjectESGen
dc.subjectcorporate strategic changeen
dc.subjectgreen technological innovationen
dc.subject.classificationO42
dc.subject.classificationG35
dc.subject.classificationO32
dc.titleCan executive incentives improve corporate ESG performance? Evidence from Chinese listed companiesen
dc.typeArticleen
local.accessopen
local.citation.epage150
local.citation.spage135
local.facultyFaculty of Economics
local.filenameEM_4_2024_9
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue4
local.relation.volume27
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