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Sustainability in the technology industry: board attributes, ESG and corporate financial performance in an emerging market

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  • Angela Kit-Fong Ma
  • Yinfei Chen
  • Yiming Chen

Abstract

This study examines the relationship between the board attributes and the corporate social responsibility (CSR) performance of listed Chinese technology firms. It also examines the relationship between firms' CSR performance and financial performance. The sample consists of data on 1,585 listed technology firms from the 2011 to 2021 period. The CSR metrics in the form of environmental, social, and governance (ESG) scores are analysed using ordinary least squares and fixed-effects regression models. We find that board independence is the strongest driver of CSR performance. Board gender composition and board size have a significant negative effect on CSR performance. Furthermore, managerial overconfidence positively mediates the relationship between CSR and corporate financial performance. This study fills a gap in social sustainability research by applying an ESG perspective to the Chinese technology industry.

Suggested Citation

  • Angela Kit-Fong Ma & Yinfei Chen & Yiming Chen, 2025. "Sustainability in the technology industry: board attributes, ESG and corporate financial performance in an emerging market," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 19(2), pages 198-225.
    • Handle: RePEc:ids:ijbget:v:19:y:2025:i:2:p:198-225
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