Browsing by Subject "ESG practices"

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    Corporate governance and ESG integration: pathways to sustainability in European companies
    (Springer, 2026-02-25) Pérez Escamez, Pilar; Santos Jaén, José Manuel; Gallardo Vázquez, Dolores; Martínez Conesa, Isabel; Economía Financiera y Contabilidad
    This study investigates the relationship between corporate governance characteristics and the adoption of Environmental, Social, and Governance (ESG) practices in leading European companies listed in the Euro Stoxx 300 index from 2012 to 2023. Leveraging a dataset from Thomson Reuters Eikon, the analysis evaluates the influence of board gender diversity, non-executive member proportion, tenure, size, cultural diversity, meeting attendance, and compensation on ESG performance. The findings reveal that gender diversity, non-executive membership, and meeting attendance positively correlate with improved ESG outcomes, while longer tenure, larger board size, and cultural diversity exhibit negative effects. The research highlights a critical interplay between governance structures and sustainable practices, emphasizing the strategic role of corporate boards in driving ESG integration. These insights contribute to bridging gaps in literature and provide practical implications for enhancing sustainability in corporate governance frameworks.