Journal of International Financial Management and Accounting, Год журнала: 2025, Номер unknown

Опубликована: Апрель 7, 2025

ABSTRACT Environmental, social, and governance (ESG) have gradually become important indicators for investors to evaluate enterprises. Researchers begun pay attention the role of board secretaries in enterprise development. This study uses data from A‐share listed companies Shanghai Shenzhen 2013 2022 examine relationship between secretaries' educational background corporate ESG performance. The results show that highly educated play a significant promoting performance by improving green innovation cooperation, reputation, information disclosure. In addition, academic enhances their capacity interpret communicate effectively, while holding additional positions enables them access greater exert broader influence. These factors—academic experience or supplementary roles—further reinforce positive association qualifications expands research on economic consequences characteristics, which further enriches application upper echelons theory literature factors influencing provides practical implications selection enterprises' can inform policies related improve

Язык: Английский