{"title":"Market competition and ESG performance-based on the mediating role of board independence","authors":"","doi":"10.1016/j.irfa.2024.103620","DOIUrl":null,"url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":48226,"journal":{"name":"International Review of Financial Analysis","volume":null,"pages":null},"PeriodicalIF":7.5000,"publicationDate":"2024-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Review of Financial Analysis","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1057521924005520","RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.
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