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Yu-Chen Mo

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Open access Sep 2026

Formal Governance or Compliance Constraint: ESG Committee Establishment and Corporate Environmental Penalties

Board-level ESG committees are increasingly used to formalize corporate sustainability governance, yet formalization does not ensure implementation. Existing research mainly evaluates disclosure, ESG ratings, and other favorable sustainability outcomes, and it remains unclear whether these committees are associated wit...

Zhi-Fang Zhou, Qian-Rong Chen, Rui Li et al. · 0 citations

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