The board secretary is the hub of communication between listed companies and external stakeholders and it is of great significance to the information disclosure of listed companies.Taking Shanghai and Shenzhen A-share listed companies from 2010 to 2021 as the research sample,the propensity score matching method is used to explore the impact and mechanism of the financial professional ability of board secretaries on corporate ESG information disclosure.The results show that board secretaries with financial background can improve the quality of corporate ESG information disclosure;the board secretary with financial background can improve corporate ESG information disclosure level by improving the corporate internal control;the heterogeneity test shows that board secretaries with financial expertise can better improve the quality of corporate ESG information disclosure in state-owned enterprises.Based on this,enterprises can introduce special talents with financial backgrounds,improve the internal environment and establish ESG incentive and restraint mechanism,so as to improve the quality of ESG information disclosure.
关键词
董事会秘书/财务专业能力/ESG信息披露/内部控制
Key words
Board secretary/Financial professional ability/ESG information disclosure/Internal controls
维普
万方数据