Research Article
Institutional Investor Shareholding, Corporate Internal Control And Corporate Social Responsibility
@INPROCEEDINGS{10.4108/eai.23-2-2024.2345885, author={Qin Yue and Meng Yan}, title={Institutional Investor Shareholding, Corporate Internal Control And Corporate Social Responsibility}, proceedings={Proceedings of the 4th International Conference on Informatization Economic Development and Management, IEDM 2024, February 23--25, 2024, Kuala Lumpur, Malaysia}, publisher={EAI}, proceedings_a={IEDM}, year={2024}, month={5}, keywords={institutional investor; esg; internal control;firm heterogeneity}, doi={10.4108/eai.23-2-2024.2345885} }- Qin Yue
Meng Yan
Year: 2024
Institutional Investor Shareholding, Corporate Internal Control And Corporate Social Responsibility
IEDM
EAI
DOI: 10.4108/eai.23-2-2024.2345885
Abstract
This paper takes A-share listed companies from 2013 to 2021 as research samples to explore the connection between institutional investor shareholding, internal control and firm ESG performance. Among them, institutional investor shareholding and corporate ESG performance are the main research objects, and the intermediary effect of corporate internal control is also discussed. The research results show that institutional investor shareholding can promote the improvement of ESG performance of enterprises, corporate internal control plays an intermediary role in the relationship between institutional investors and ESG performance.
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