Governance Systems and CEO Tenure on ESG Disclosure Scores in
The Banking Industry

Governance Systems and CEO Tenure on ESG Disclosure Scores in
The Banking Industry

Anglo-Saxon, Continental; CEO tenure, ESG disclosure scores

This study aims to understand the effect of governance systems, i.e., Anglo-Saxon and Continental,
and CEO tenure on ESG (Environmental, Social, and Governance) and each pillar, i.e., E, S, and G
disclosure scores. The sample is banking stock in ASEAN (Association of Southeast Asian Nations)
countries, such as Indonesia, Malaysia, Thailand, and the Philippines, for 2015-2021. The data is
analyzed using panel data regression. The findings show that Continental governance systems
experience faster improvement in ESG and E disclosure scores than Anglo-Saxon governance systems
but failed to catching-up on G disclosure scores; CEO with longer tenure has more commitment to
ESG and E disclosure scores;

Andrian Teja

https://jurnal.unmer.ac.id/index.php/jkdp/

Finance Departement, School of Business and Economics, Universitas Prasetiya Mulya

2023-06-18

Fajar Bagus W

PDF

English

Text