Addressing Sustainability Footprint Disclosure for High Pollutant Firms in China and the US: The Roles of Firms Governance Structure, Financing Decisions, and Eco‐Technology

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 7, 2025

ABSTRACT In a race toward sustainable future, corporate actions speak louder than words but what drives firms to reveal their true environmental impact? This study uncovers how governance structures and financing decisions shape sustainability footprint disclosure (SFD) among high‐pollutant manufacturing in China the US while exploring pivotal role of eco‐technology magnifying these effects. Drawing on agency resource‐based theories, we dissect into structural, diversity, process attributes, analyzing data from 149 Chinese 158 2000 2022. We found robust evidence that, regarding structural attributes board size CEO duality positively influence SFD, whilst independence negatively impacts SFD. Moreover, diversity such as age gender recorded positive link with SFD foreign nationals negative addition, meetings tenure Financing debt equity finance are linked Notably, strengthens relationship between governance, financing, These findings highlight vital boards shaping outcomes, offering key insights for policymakers foster innovation implement stringent regulations that enhance transparency.

Language: Английский

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Advancing Business Ethical Standards: Unpacking the Synergistic Influence of Governance Structures and CSR Engagement on Corporate Integrity in BRICS Countries

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 30, 2025

ABSTRACT In a global business environment where ethical lapses increasingly undermine corporate credibility, can enhanced governance mechanisms and CSR engagement drive behavior? This study explores the intricate relationship between attributes Business Ethical Practices (BEP), examining how moderates this across 386 manufacturing firms in BRICS countries from 2010 to 2022. Grounded Stakeholder Agency Theories, research investigates three core strands: diversity, structural, process attributes. Using Generalized Method of Moments (GMM) estimator, findings reveal that gender diversity age positively influence BEP, while national has negative association, raising concerns about alignment foreign board members with local standards. Board independence size significantly enhance practices, CEO duality negatively affects emphasizing importance independent oversight. Among attributes, meetings tenure contribute meeting attendance shows suggesting mere presence without meaningful participation may not guarantee outcomes. Notably, amplifies positive effects mitigates influences, reinforcing its critical role as enhancer. Heterogeneity analyses types (Job Shop, Batch, Continuous Process, Mass Production) confirmed consistency these findings. Furthermore, robustness tests, including cluster analysis, sensitivity endogeneity controls, validated reliability results. The provides targeted policy recommendations advocating for stronger mandates, deeper integration, training, practical implications emphasize comprehensive frameworks long‐term sustainability.

Language: Английский

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Empowering Sustainable Production: Firm Governance, Finance Strategies, and Tech‐Innovation in Advancing Circular Economy for SDG 12 in the US, China and Japan

Sustainable Development, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 27, 2025

ABSTRACT In an era where sustainability has transitioned from being optional to essential, how can firms transform governance and financing strategies lead the transition toward a circular economy (CE)? This study makes vital contribution evolving fields of CE, sustainability, corporate by investigating dynamic interplay between firm structures (FGS), (FS), technological innovation (TI) in enhancing CE performance across US, China, Japan. Grounded Resource‐Based View Agency Theory, examines four critical dimensions: leadership, composition, diversity, structure alongside debt equity strategies. To ensure methodological rigor, panel models Generalized Method Moments (GMM) estimator are employed, complemented instrumental variable approaches. Drawing on comprehensive dataset 461 2000 2022, findings reveal significant regional disparities FGS FS influence performance, with TI emerging as pivotal moderating factor. The further highlights heterogeneous effects ownership types Low‐CE High‐CE performers, emphasizing importance contextual institutional factors adoption. These robust findings, validated through extensive endogeneity sensitivity tests, offer actionable insights for policymakers, leaders, practitioners, stressing need innovative reforms, strategic mechanisms, technology‐driven solutions accelerate global sustainable model.

Language: Английский

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Innovating for a Greener Future: Do Digital Transformation and Innovation Capacity Drive Enterprise Green Total Factor Productivity in the Knowledge Economy?

Journal of the Knowledge Economy, Journal Year: 2025, Volume and Issue: unknown

Published: March 6, 2025

Language: Английский

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Navigating sustainable development: exploring the nexus of board attributes and environmental accounting information disclosure in China’s construction industry

Environment Development and Sustainability, Journal Year: 2024, Volume and Issue: unknown

Published: Sept. 10, 2024

Language: Английский

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The moderating role of technological innovation on ownership structure, financing decisions and environmental accounting disclosure

Cogent Business & Management, Journal Year: 2024, Volume and Issue: 11(1)

Published: Aug. 30, 2024

This study investigates the effect of ownership structure (OS) and financing decisions (FD) on environmental accounting disclosure (EAD), considering moderating role technological innovation (TI). Despite growing emphasis corporate sustainability, there is limited understanding how different structures choices influence EAD, particularly when moderated by TI. Drawing insights from agency stakeholder theories, this research aims to fill gap analyzing manufacturing companies in MENA region 2001 2022. Using Dynamic Common Correlated Effects (DCCE) estimation, we examine empirical relationships among these variables. To address endogeneity issues, employed GMM modeling. Our findings reveal that concentrated state significantly promote while managerial has a negative impact. Additionally, firms relying equity tend exhibit higher whereas those debt show lower EAD levels. Notably, positively moderates relationship between EAD. The underscore importance promoting financing, ownership, enhance region. Furthermore, emphasizes need for adopting innovative practices improve standards support sustainable business practices.

Language: Английский

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Addressing International Sustainable Economic Recovery in Developing Economies: The Roles of Natural Resources Market, Institutional Quality and Environmental Regulations

Journal of the Knowledge Economy, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 1, 2024

Language: Английский

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Advancing Sustainable Development Goal 15: The Role of Corporate Governance Structures and Environmental Regulations in Emerging Economies

Sustainable Development, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 5, 2024

ABSTRACT This study advances the literature on sustainable development, corporate governance, and environmental management by examining interplay between governance structures (GS) biodiversity disclosure (BD) in alignment with Sustainable Development Goal 15. Grounded institutional, legitimacy, stakeholder theories, we investigate how various GS influence firms' commitment to reporting sub‐Saharan Africa, while also considering moderating role of regulations. Utilizing panel data from 386 environmentally sensitive manufacturing firms 2010 2022, employ two‐step system generalized method moments (GMM) modeling, as proposed Blundell Bond addressed potential endogeneity issues through instrumental variable two‐stage least squares (IV‐2SLS), propensity score matching, lagged effect estimations. Our findings reveal that board diversity, particularly gender diversity presence foreign nationals, positively impacts BD. Additionally, structural attributes such size independence enhance BD, CEO duality negatively affects this outcome. Furthermore, a positive relationship is observed frequency meetings yet negative association exists meeting attendance. Notably, regulations not only increase but significantly These provide valuable insights for policymakers stakeholders, contributing discourse 15 advocating stronger frameworks bolster conservation stewardship emerging economies.

Language: Английский

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Net‐Zero Transition Pathways in Belt and Road Economies: Insights From Threshold Effects and Heterogeneous Analysis

Environmental Quality Management, Journal Year: 2024, Volume and Issue: 34(2)

Published: Oct. 23, 2024

ABSTRACT Given the pressing need for economies to mitigate climate change and champion carbon neutrality, this study investigates threshold effects of financial development foreign direct investment (FDI) on dioxide (CO₂) emissions in Sub‐Saharan Africa (SSA) within Belt Road Initiative (BRI) bloc, taking into account moderating role regulatory environment. Drawing environmental Kuznets curve pollution haven hypothesis, utilizes dynamic generalized method moments (GMM) modeling, proposed by Arellano Bover, analyze panel data from 37 SSA countries spanning 1990–2022. The findings reveal that banking, financial, private sectors, along with FDI outflows, is associated a reduction CO₂ emissions. Conversely, inflows are linked increased A curvilinear relationship observed, where initial increases correlate higher emissions, which decline beyond certain threshold. Stronger regulations enhance positive impact reducing Finally, show significant heterogeneous effect across regional blocs. These underscore critical implementing stringent promoting sustainable practices negative impact. This research provides both theoretical practical insights fostering neutrality agenda advancing Sustainable Development Goal 13.

Language: Английский

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Leveraging firm governance mechanisms for integrated reporting in sub-Saharan Africa: does earnings management matter?

SN Business & Economics, Journal Year: 2025, Volume and Issue: 5(3)

Published: Feb. 7, 2025

Language: Английский

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