CEO dynamic capabilities and ESG disclosure: An integrated model based on evidence from emerging markets
Published: August 26, 2026
doi:10.62831/nckh.2026.3536.v1
Abstract
This study reviews and synthesizes empirical evidence from emerging markets to clarify the role of CEOs in environmental, social, and governance (ESG) disclosure and identify factors that moderate this relationship. The findings indicate that CEOs’ ability to sense stakeholder demands, international experience, educational attainment, finance and accounting expertise, managerial experience, and social capital positively influence ESG disclosure. The relationship is further shaped by institutional conditions and cultural characteristics specific to emerging markets. Drawing on an integrated framework combining CEO dynamic capabilities with relevant theoretical perspectives, the study proposes managerial implications for regulatory authorities, boards of directors, and corporate managers seeking to strengthen ESG disclosure and sustainable governance.
Keywords
CEO dynamic capabilitiesESG disclosureemerging marketssustainable governanceinformation disclosure
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