ESG-Oriented Corporate Governance and Its Impact Mechanism on the Quality of Sustainable Accounting Information

DOI

10.2991/978-94-6463-811-0_27How to use a DOI?

Keywords

ESG orientation; Corporate governance; Sustainable accounting information quality; Impact mechanism; Stakeholder theory

Abstract

In the era of escalating global concerns over sustainable development, ESG (Environmental, Social, and Governance) has emerged as a pivotal metric for evaluating the long - term value of enterprises. Corporate governance, as an essential internal institutional arrangement, plays a crucial role in driving the enhancement of sustainable accounting information quality within the ESG framework. This paper endeavors to systematically explore the intricate impact mechanism through which ESG - oriented corporate governance influences the quality of sustainable accounting information. Grounded in the theoretical frameworks of stakeholder theory and institutional theory, it delves deep into internal governance mechanisms, including board characteristics and management incentive structures, as well as external governance mechanisms, such as the role of institutional investors and media supervision. The study reveals that both internal and external governance mechanisms under the ESG orientation can effectively shape the quality of sustainable accounting information by facilitating the comprehensive collection, accurate processing, and transparent disclosure of ESG - related information. It is anticipated that this research will offer robust theoretical support and practical guidance for enterprises aiming to improve the quality of their sustainable accounting information and elevate their overall ESG performance, thereby contributing to the sustainable development of the business community and the global economy.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Linyun Xu
PY  - 2025
DA  - 2025/08/14
TI  - ESG-Oriented Corporate Governance and Its Impact Mechanism on the Quality of Sustainable Accounting Information
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 259
EP  - 267
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_27
DO  - 10.2991/978-94-6463-811-0_27
ID  - Xu2025
ER  -