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<p>The influence of internal control effectiveness upon ESG achievement have drawn little attention over the years. Drawing on a collection of data from publicly listed firms in China during 2012–2020, we study this issue by employing material deficiency within internal control frameworks as counter proxy to judge their effectiveness. The findings indicate that the disclosure of material deficiency significantly inhibits ESG performance. The correlation is particularly noticeable among firms exhibiting higher occurrence frequency of material deficiency, and firms with material deficiency at company level than business level. Furthermore, two kinds of agency costs and media exposure exert the mediating effects. Our study enhances comprehension of the intrinsic link between internal control effectiveness and corporate ESG outcomes.</p>

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The role of internal control effectiveness on ESG performance: evidence from China

  • 期刊论文

  • 发表日期：

    2026年3月5日

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  • Shanshan Yao,
  • Jingjie Ni,
  • Yuehan Li

摘要

The influence of internal control effectiveness upon ESG achievement have drawn little attention over the years. Drawing on a collection of data from publicly listed firms in China during 2012–2020, we study this issue by employing material deficiency within internal control frameworks as counter proxy to judge their effectiveness. The findings indicate that the disclosure of material deficiency significantly inhibits ESG performance. The correlation is particularly noticeable among firms exhibiting higher occurrence frequency of material deficiency, and firms with material deficiency at company level than business level. Furthermore, two kinds of agency costs and media exposure exert the mediating effects. Our study enhances comprehension of the intrinsic link between internal control effectiveness and corporate ESG outcomes.