Santosh Koirala

Nov 7, 2024 | onlinelibrary.wiley.com | Hisham Farag |Santosh Koirala |Di Luo |Sandeep Rao

Introduction Corporate environment, social responsibility, and governance (ESG) strategy can be driven by the growing legitimacy requirements set by external expectations and regulations, as perceived by stakeholders, or originate from the value system driven by the personal beliefs of top management teams (TMTs). In particular, corporate directors play a pivotal role in actively influencing and moulding a company's strategic initiatives on its ESG framework (Iliev and Roth, 2023).