Document Type

Thesis

Date of Degree Completion

Winter 2025

Degree Name

Master of Science (MS)

Department

Cultural and Environmental Resource Management

Committee Chair

Toni Sipic

Second Committee Member

Kevin Archer

Third Committee Member

Han Donker

Abstract

This thesis examines how state-level environmental, social, and governance (ESG) regulations influence corporate ESG performance in the United States. Using a panel dataset that combines state ESG legislation, firm-level ESG scores from S&P Global, and financial data from Compustat (2019–2024), I employ fixed-effects regression models to analyze the relationship between state ESG regulations and corporate ESG performance. The analysis incorporates firm and year fixed effects to account for unobservable heterogeneity across companies and time, while controlling for firm-specific characteristics. Additionally, the study investigates whether board gender diversity moderates this relationship. The findings contribute to the understanding of ESG policy effectiveness and whether such regulations serve as substantive mechanisms for impacting corporate sustainability.

Available for download on Tuesday, March 31, 2026

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