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September 10, 2025Journal of Nusantara Studies (JONUS)Open Access

ESG disclosure, Multiple Large Shareholding (MLS), female directors and firm performance: The case of Chinese manufacturing firms

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Authors

CHChai HuanhuanAGAziatul Waznah GhazaliFGFaizan Akasyah Ghazali

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Overview

Quantitative analysis reveals ESG reporting boosts firm performance, while female directors notably enhance this effect.

Key Points

  • ESG reporting positively influences the financial performance of Chinese manufacturing firms, enhancing accountability.
  • The study measures firm performance using return on assets (ROA) and considers the role of female directors.
  • Utilizing regression models, the research analyzes publicly available data from Chinese A-share listed firms from 2018 to 2022.
  • Findings highlight the critical role of female directors in moderating ESG impacts, suggesting a need for improved corporate governance.

Cite This Study

Huanhuan et al. (2025) studied this question.

synapsesocial.com/papers/68c24009b210217d64798e46https://doi.org/10.24200/jonus.vol10iss2pp611-633
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