This paper explores the impact mechanism of executive team restructuring on corporate ESG disclosure quality from the perspective of executive team restructuring. It is found that executive team restructuring enhances disclosure quality by introducing diverse executive members. This enhancement will be more evident in non-state-owned enterprises. A typology test of executive team restructuring finds that team restructuring of core executive members, such as CEOs, weakens the executive team's adaptive capacity and planning ability in a short period, thus hindering the facilitating effect.

中文翻译：

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高管团队重组与企业ESG披露质量


本文从高管团队重组的角度探讨了高管团队重组对企业ESG披露质量的影响机制。研究发现，高管团队重组通过引入多元化的高管成员提高了披露质量。这种增强在非国有企业中会更加明显。对高管团队重组的类型学检验发现，CEO等核心高管的团队重组会在短期内削弱高管团队的适应能力和计划能力，从而阻碍促进效果。