• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
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    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2026 > Volume 14 Number 3 (2026) >
JOEBM 2026 Vol.14(3): 200-203
DOI: 10.18178/joebm.2026.14.3.938

Institutional Environment, ESG Performance, and Its Improvement Paths: A Literature-Based Analysis

Liuyu Liu
Liuyu Liu
Trier College of Sustainable Technology, Yantai University, Yantai, China
Email: 15266960711@163.com

Manuscript received May 29, 2026; accepted August 17, 2026; published September 9, 2026.

Abstract—This paper systematically examines the connotation, public perception, value effects, shortcomings, and avenues for improvement of corporate Environmental, Social, and Governance (ESG) performance. The existing empirical literature shows that ESG significantly promotes financial performance, with non-financial performance fully mediated, and that the institutional environment plays a moderating role. China’s ESG development has drawbacks, including low disclosure rates, imperfect standards, and weak digital governance. ESG can be improved by reducing information asymmetry, strengthening carbon-emission policies, promoting a national carbon market, strengthening media supervision, integrating digital technology, and implementing new energy policies. The advancement of ESG further drives digital transformation and the development of green finance. This study clarifies the logic of ESG practice and provides references for enterprises and policymakers.
 
Keywords—Environmental, Social, and Governance (ESG) performance, institutional environment, digital transformation, green finance, emission reduction

Cite: Liuyu Liu, "Institutional Environment, ESG Performance, and Its Improvement Paths: A Literature-Based Analysis," Journal of Economics, Business and Management, vol. 14, no. 3, pp. 200-203, 2026.

Copyright © 2026 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).


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