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Published (Version of Record)CC BY-NC-ND V4.0, Open Access
Journal article
Corporate Governance and ESG Disclosure in Fintech Firms: Does Culture Matter?
Sustainable futures, Vol.9, 100528
2025
Abstract
We examine how national culture moderates the relationship between corporate governance (CG) and Environmental, Social and Governance (ESG) disclosure of Fintech firms. Employing the least squares dummy variable regression estimation technique on 1,600 firm-year observations for 310 Fintech companies across eight countries, our results suggest that the influence of board size, independence, and gender diversity on Fintech companies’ ESG disclosures is more pronounced in collectivist and low-indulgent cultures. Uncertainty avoidance, time orientation and gender cultural dimensions also moderate Fintech firms’ board size, independence and ESG disclosure relationship. We highlight the importance of culture in boards' ESG disclosure decisions and in the CG-ESG disclosure nexus.
Details
- Title
- Corporate Governance and ESG Disclosure in Fintech Firms: Does Culture Matter?
- Authors/Creators
- Augustine Donkor - Murdoch UniversityKwadjo Appiagyei - Murdoch UniversityEmmanuel Senior Tenakwah - Charles Darwin UniversityEmmanuel Junior Tenakwah - Southern Cross Institute, Sydney, AustraliaTeddy Ossei Kwakye - University of Ghana
- Publication Details
- Sustainable futures, Vol.9, 100528
- Publisher
- Elsevier Ltd.
- Number of pages
- 16
- Identifiers
- 991005753258307891
- Copyright
- © 2025 The Authors
- Murdoch Affiliation
- Murdoch Business School
- Language
- English
- Resource Type
- Journal article
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