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Executive team restructuring and corporate ESG disclosure quality

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  • Bai, Chengyu
  • Liu, Dan
  • Liu, Yong

Abstract

This paper explores the impact mechanism of executive team restructuring on corporate ESG disclosure quality from the perspective of executive team restructuring. It is found that executive team restructuring enhances disclosure quality by introducing diverse executive members. This enhancement will be more evident in non-state-owned enterprises. A typology test of executive team restructuring finds that team restructuring of core executive members, such as CEOs, weakens the executive team's adaptive capacity and planning ability in a short period, thus hindering the facilitating effect.

Suggested Citation

  • Bai, Chengyu & Liu, Dan & Liu, Yong, 2024. "Executive team restructuring and corporate ESG disclosure quality," Finance Research Letters, Elsevier, vol. 66(C).
    • Handle: RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006846
    DOI: 10.1016/j.frl.2024.105654
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    References listed on IDEAS

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