corporate governance reforms impact esg

The moderating effect of corporate governance reforms on the relationship between audit committee chair attributes and ESG di

Corporate Governance ESG Reveals Chair Tenure Puzzle?

In 2024, the EU Corporate Governance Directive data revealed that audit committee chairs serving five years or longer tend to produce weaker ESG disclosures. The pattern emerged across a broad sample of listed firms and challenges the assumption that tenure automatically translates into better transparency. I examined the data set,