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Grounded in institutional theory, this study uses a sample of A-share listed companies from 2009 to 2023 to empirically examine the effects of coercive, mimetic, and normative pressures on corporate ESG responsibility. The results indicate that coercive and mimetic pressures significantly promote ESG responsibility fulfilment, while normative pressures have a negative impact. This research expands the application of institutional theory to ESG practices, offering valuable insights for policymakers, regulators, and corporate managers. By strengthening supervision, promoting industry best practices, and fostering social responsibility awareness, corporate ESG fulfilment can be further advanced, driving sustainable development.
Ding et al. (Mon,) studied this question.