Corporate Social Responsibility and Environmental Management,
Journal Year:
2024,
Volume and Issue:
31(6), P. 5236 - 5259
Published: May 26, 2024
Abstract
Today,
scholarly
discourse
has
been
primarily
centered
around
the
causes
and
consequences
of
enterprise
environmental,
social,
governance
(ESG)
practices.
However,
given
that
enterprises
may
encounter
negative
attainment
discrepancies
across
several
areas
(scope)
endure
over
an
extended
period
time
(duration),
question
whether
how
discrepancy
affects
ESG
practices
remains
unexplored.
Based
on
behavioral
theory
firm,
this
study
explores
differentiated
impact
scope
duration
practices,
using
Chinese
A‐share
listed
companies
(data
from
2011
to
2019)
as
research
sample.
Meanwhile,
it
investigates
moderating
effect
multidimensional
human
capital
in
Top
Management
Teams
(TMT)
technical
background,
overseas
experience,
educational
attainment.
The
results
demonstrated
promotes
practice,
while
inhibits
practice.
Furthermore,
TMT's
strengthen
promoting
Additionally,
experience
TMT
reinforces
inhibitory
ESG.
can
provide
corresponding
decision‐making
suggestions
references
for
senior
management
team
shareholders
enterprises.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2024,
Volume and Issue:
31(6), P. 6363 - 6386
Published: Aug. 12, 2024
Abstract
The
influence
of
civil
liberties
and
political
rights
on
environmental
disclosure,
the
moderating
effect
board
gender
diversity
relationship
between
have
not
to
date
been
studied
in
detail,
as
evidenced
by
previous
literature
available.
Therefore,
this
study
aims
analyse
how
these
institutional
factors
affect
corporate
disclosure
practices
across
different
countries.
firms
our
sample
operate
36
countries,
spread
all
continents,
period
covered
is
2009–2019.
database
used
collect
economic,
social,
governance
data
Thomson
Reuters'
ASSET4,
while
items
for
measuring
liberty
scores
come
from
Freedom
House
organisation
(
https://freedomhouse.org
).
method
estimating
model
generalised
moments
(GMM)
proposed
Arellano
Bond.
main
findings
show
that
levels
countries
where
are
positively
associated
with
disclosure.
Furthermore,
according
evidence,
presence
female
directors
boards
plays
a
positive
role
level
Additional
robustness
analyses
corroborate
findings.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Aug. 21, 2024
Abstract
The
relationship
between
ownership
structure
and
environmental
performance
has
long
been
a
subject
of
debate
in
the
literature.
This
study
investigates
effects
various
characteristics
on
within
energy
sector
firms
G20
countries.
We
hypothesize
that
concentration,
as
well
institutional,
government,
foreign
ownership,
are
significantly
associated
with
firms'
performance.
Using
dataset
companies
from
2018
to
2022,
collected
Thomson
Reuters
Eikon
database,
we
employ
multiple
linear
regression
analysis
test
our
hypotheses.
results
reveal
is
positively
related
In
contrast,
institutional
significant
negative
effect
also
find
developed
countries
have
stronger
influence
overall
sample
compared
developing
These
findings
contribute
ongoing
role
shaping
corporate
practices,
important
implications
for
policymakers,
regulators,
operating
context.
WSB Journal of Business and Finance,
Journal Year:
2024,
Volume and Issue:
58(1), P. 151 - 166
Published: Jan. 1, 2024
Abstract
This
study
investigates
the
correlations
between
economic
and
financial
indicators
sustainable
development
goals.
Data
spanning
1995
to
2022
were
collected
from
36
OECD
countries,
resulting
in
a
dataset
comprising
1,008
observations.
The
findings
reveal
significant
influences
of
banking
sector’s
loan
assets,
gross
insurance
premiums,
domestic
product,
tax
environment
on
four
dependent
variables:
carbon
dioxide
emissions,
greenhouse
gas
material
resources,
renewable
energy.
Furthermore,
identifies
that
value
added
corporations
patents
related
environmental
technologies
impacts
three
resources.
However,
these
factors
do
not
influence
Additionally,
this
establishes
leverage,
corporations’
debt-to-equity
ratio,
intermediation
spending
Research
Development
R&D
affect
debt
alone
emissions.
Moreover,
results
indicate
premiums
mediate
GDP
These
outcomes
underscore
significance
premium
policies,
taxes,
bank
lending
management,
corporate
management
as
crucial
tools
for
mitigating
development.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2024,
Volume and Issue:
31(6), P. 5236 - 5259
Published: May 26, 2024
Abstract
Today,
scholarly
discourse
has
been
primarily
centered
around
the
causes
and
consequences
of
enterprise
environmental,
social,
governance
(ESG)
practices.
However,
given
that
enterprises
may
encounter
negative
attainment
discrepancies
across
several
areas
(scope)
endure
over
an
extended
period
time
(duration),
question
whether
how
discrepancy
affects
ESG
practices
remains
unexplored.
Based
on
behavioral
theory
firm,
this
study
explores
differentiated
impact
scope
duration
practices,
using
Chinese
A‐share
listed
companies
(data
from
2011
to
2019)
as
research
sample.
Meanwhile,
it
investigates
moderating
effect
multidimensional
human
capital
in
Top
Management
Teams
(TMT)
technical
background,
overseas
experience,
educational
attainment.
The
results
demonstrated
promotes
practice,
while
inhibits
practice.
Furthermore,
TMT's
strengthen
promoting
Additionally,
experience
TMT
reinforces
inhibitory
ESG.
can
provide
corresponding
decision‐making
suggestions
references
for
senior
management
team
shareholders
enterprises.
