• Login
  • Register
  • Search

Environmental Background of Independent Directors and Corporate ESG Performance

Wenli Zhang


With the development of ESG concept, ESG performance of enterprises has become an important index to evaluate their comprehensive strength. This paper aims to explore the impact of independent directors with environmental background on ESG performance of enterprises. The research results show that independent directors with environmental protection background can significantly improve the ESG
performance of enterprises by improving internal control. Further analysis shows that the significant improvement effect is only reflected in
state-owned enterprises and non-heavy polluting enterprises; When the proportion of independent directors with environmental protection
background is higher, the ESG performance is better.


Independent Director, Environmental Background, ESG Performance, High-Quality Development

Full Text:


Included Database


[1] Gao Fenglian, Dong Birong, Wang Jie, et al. An empirical study on the background characteristics of independent directors and audit quality[J]. Audit & Economic Research, 2020, 35(02): 27-39.

[2] Dou Chao, Yang Xue, Liu Wei, et al. Independent directors’ macro perspective and corporate debt default[J]. Accounting Research,

2022, (07): 58-74.

[3] Wolfgang Drobetz, Felix von Meyerinck, David Oesch, et al. Industry expert directors[J]. Journal of Banking & Finance, 2018, 92:


[4] Li Yi, He Bingyang, Hu Zongyi, et al. Executives with environmental backgrounds, power distribution, and corporate environmental responsibility performance[J]. Chinese Journal of Management Science, 2023, 31(09): 13-21.

[5] Christopher Marquis, András Tilcsik. Imprinting: Toward a Multilevel Theory[J]. The Academy of Management Annals, 2013, 7(1):


[6] Bi Xi, Li Hongyuan, Yu Lianchao. The impact and mechanism of executives’ environmental experience on corporate green transformation[J]. Journal of Guangdong University of Finance and Economics, 2019, 34(05): 4-21.

[7] Lin Ziang, Qian Jinghan. Can improving the quality of internal control promote a company’s ESG performance? [J]. Accounting

Communication, 2023, (12): 31-35.

[8] Li Zengfu, Chen Jiaying. The relationship between corporate ESG performance and the use of short-term debt for long-term financing[J]. The Journal of Quantitative & Technical Economics, 2023, 40(12): 152-171.

[9] Wang Hui, Lin Weifen, Xie Rui. Executives’ environmental backgrounds and the entry of green investors[J]. The Journal of Quantitative & Technical Economics, 2022, 39(12): 173-194.

[10] Lei Lei, Zhang Dayong, Ji Qiang. Common institutional ownership and corporate ESG performance[J]. Economic Research Journal, 2023, 58(04): 133-151.

[11] Wen Wen, Song Jianbo. Executives’ overseas backgrounds and corporate social responsibility[J]. Journal of Management Sciences

in China, 2017, 30(02): 119-131.

[12] Zhou Kaitang, Ma Zhiming, Wu Liansheng. Executives’ academic experience and corporate debt financing costs[J]. Economic

Research Journal, 2017, 52(07): 169-183.

DOI: http://dx.doi.org/10.18686/fm.v9i4.13076