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N. Anolick, H. Posselt, N. Wagner (2026): Is ESG more comprehensive than Governance? What Dividends Reveal, Finance Research Letters 93: 109494.

| Lesedauer: 1 Min.

Much debate centers on the quantification and impact of sustainability in finance. In this context, the question arises as to whether ESG is solely a part of rebranded corporate governance or whether ESG contributes beyond governance itself. We examine the relationship between ESG performance and dividend payout policy across European and U.S. firms. Our findings reveal a positive relationship, primarily driven by the environmental and social dimensions of ESG, while governance plays a minor role. Notably, the environmental and social pillars remain significant even after accounting for traditional corporate governance variables. This highlights that ESG captures distinct aspects of management decision-making that governance alone does not. Overall, ESG proves to be an independent and relevant driver of dividend policy.

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