Descriptive statistics.

Against the backdrop of global sustainable development goals and the rapid evolution of ESG practices in China, this study empirically examines how management compliance attention and board faultlines strength affect ESG performance using data from Chinese A-share listed companies spanning 2010–2022. Using textual analysis of annual reports to measure compliance attention, we employ OLS (Ordinary Least Squares) regression, moderation, and mediation analyses. The findings reveal three key results: (1) Management compliance attention is positively associated with ESG performance (β = 0.041, p < 0.01); (2) Board faultlines strength significantly amplifies this positive impact (β = 0.114, p < 0.01); (3) Organizational resilience partially mediates the relationship between management compliance attention and ESG performance, as confirmed by a Sobel test (z = 3.089, p = 0.002). Heterogeneity analysis shows that state-owned enterprises exhibit more pronounced compliance-driven ESG improvements, whereas private firms rely on board diversity to enhance such effects. This study contributes to the literature by integrating institutional theory, cognitive theory, upper echelons theory, and dynamic capabilities theory, demonstrating that management compliance attention boosts ESG performance through organizational resilience, with board faultlines acting as a critical moderator. Practical implications include recommendations for firms to strengthen compliance cultures, foster diverse boards, and build organizational resilience, while policymakers should enhance compliance frameworks and ESG disclosure standards to promote sustainable corporate practices.

立足全球可持续发展目标的宏观背景与中国ESG（环境、社会和治理）实践的快速演进，本研究以2010—2022年中国A股上市公司为研究样本，实证检验管理层合规关注度与董事会断层线（board faultlines）强度对企业ESG表现的影响机制。本研究通过对上市公司年报开展文本分析以量化管理层合规关注度，并采用普通最小二乘法（Ordinary Least Squares, OLS）回归、调节效应分析与中介效应分析开展实证研究。

研究结果包含三大核心结论：其一，管理层合规关注度与企业ESG表现呈显著正相关关系（β=0.041，p<0.01）；其二，董事会断层线强度会显著强化该正向影响（β=0.114，p<0.01）；其三，经索贝尔检验（Sobel test）证实（z=3.089，p=0.002），组织韧性（Organizational resilience）在管理层合规关注度与企业ESG表现的关系中发挥部分中介作用。

异质性分析结果显示，国有企业的合规驱动型ESG提升效应更为显著，而民营企业则依托董事会多样性强化上述正向影响。本研究整合制度理论、认知理论、高层梯队理论与动态能力理论，揭示了管理层合规关注度通过组织韧性提升企业ESG表现的作用路径，且董事会断层线在其中扮演关键调节角色，丰富了相关学术研究成果。

本研究的实践启示如下：企业应强化合规文化建设、培育多元化董事会并构建组织韧性；政策制定者则应完善合规框架与ESG信息披露标准，以推动企业可持续发展实践。