HIGHLIGHTS
- What: The aim of this paper is to complement and expand existing research by systematically sorting out and analysing multiple factors affecting This paper systematically collates the external and internal factors of By comprehensively analysing the existing studies it reveals the specific role mechanisms and influence paths of these factors on The study shows that firms with a higher proportion of female executives have significantly higher quality of accounting robustness and corporate social responsibility (CSR) disclosure, thus contributing to firms` ESG performance.
- Who: Corporate ESG Performance et al. from the Zhijiang College of Zhejiang University . . .

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