Antecedent Configurations of ESG Disclosure: Evidence from the Banking Sector in China

Jialing Wu, Daojuan Wang*, Xiaoxia Fu, Weina Meng

*Corresponding author for this work

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This study examines the complex joint effect of firm and board characteristics on environ-mental, social, and governance (ESG) disclosure by Chinese listed banks, viewed from a configurational perspective. By utilizing fuzzy-set qualitative comparative analysis (fsQCA) on a sample of 33 Chinese listed banks from 2020, we obtained results that explain some of the inconsistent findings in the current literature and suggest that four specific configurations of firm and board characteristics are equally conducive to high levels of ESG disclosure. Specifically, bank attributes (i.e., size, state ownership, and cross-listing) are the most salient aspects of promoting ESG disclosure, but the final effect relies on a combination of these attributes and other board characteristics (i.e., board size, independence, gender diversity, and a corporate social responsibility committee). We demonstrate the significance of employing configurational thinking to evaluate corporate governance in relation to ESG disclosure. Our findings indicate that the connection between board characteristics and high levels of ESG disclosure varies according to bank attributes.
Original languageEnglish
Article number13234
Issue number17
Publication statusPublished - 4 Sept 2023


  • Board characteristics
  • Chinese listed banks
  • ESG disclosure
  • Firm characteristics
  • fsQCA


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