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Open access Oct 2026

Corporate Sustainability and Executive Equity Incentives: Evidence from ESG Disclosure Quality in China

Environmental, social, and governance (ESG) disclosure is increasingly important for corporate sustainability, yet less is known about how internal incentive arrangements shape firms’ sustainability transparency. This study examines changes in ESG disclosure quality following executive equity incentive plan adoption am...

Xin Huangfu, H. Nor · 0 citations

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