Director Incentive, Environmental, Social, and Governance (ESG) and Corporate Performance

DOI

10.2991/978-94-6463-262-0_18How to use a DOI?

Keywords

Director Incentive; Environmental; Social and Governance (ESG); Corporate Performance

Abstract

Based on the sample of the data of A-share listed companies in China from 2017 to 2021, this paper discusses the relationship among director incentive, ESG and corporate performance. By employing the panel data regression model and using the generalized least square method to estimate panel data, the research shows that director incentive is positively related to corporate performance. The results also show that the level of ESG can regulate the relationship between director incentive and corporate performance. Director incentive would be negatively related to corporate performance if the levels of ESG were higher, and director incentive would be positively related to corporate performance if the levels of ESG were lower. The effect of director incentive on corporate performance will change with the level of ESG.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Canwen Li
PY  - 2023
DA  - 2023/10/09
TI  - Director Incentive, Environmental, Social, and Governance (ESG) and Corporate Performance
BT  - Proceedings of the 3rd International Conference on Management Science and Software Engineering (ICMSSE 2023)
PB  - Atlantis Press
SP  - 149
EP  - 157
SN  - 2589-4943
UR  - https://doi.org/10.2991/978-94-6463-262-0_18
DO  - 10.2991/978-94-6463-262-0_18
ID  - Li2023
ER  -