The effects of corporate governance on environmental, social and governance performance: Evidence from the U.S. banking sector

Abstract

The topic of this study falls within that line of research that seeks to understand whether corporate governance and in particular the composition and activity of a company’s board of directors can influence its ESG performance. This study seeks to fill gap in the literature by analyzing the relationship between bank board composition (the main independent variables are gender diversity, independence, size, activity, and ESG/CSR committee) and performance of the ESG dimensions.