Abstract: Corporate governance is becoming increasingly important. This is evidenced by the various issues of major companies coming to light as people pay more attention to CSR concepts. Scandals such as those arising from questionable practices of large companies like Wells Fargo, Equifax, Enron, and many others have raised questions about the effectiveness of corporate governance mechanisms. This has led to stricter laws and the introduction of new regulations aimed at improving these mechanisms. Thus, the purpose of the study is to analyse the influence that leadership structure characteristics have on financial performance. The empirical analysis is based on 39 technology companies, components of the S&P 500 Index. The research relies on panel data analysis over a period of 12 years (2011-2022). The results show that the characteristics of leadership structures impact the economic and financial profitability rates of technology companies within the S&P 500 Index.