Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown
Published: April 24, 2025
ABSTRACT Green governance plays a crucial role in sustainable performance to improve the green environment; thus, how contribute environmental, social, and carbon emissions reporting has attracted attention of regulators policymakers. is often linked sustainability performance. However, more evidence needed on contribution Under this lens, our present study seeks discover external audits, committees, environmental monitoring teams, practices Moreover, also estimated threshold effect relationship between A total 905 non‐financial firms listed G5 countries were incorporated for period 2013–2023, data collected from professional Data‐Stream portal. The quantile fixed effect, GMM‐based quantile, static dynamic models employed investigate proposed model. Our empirical results revealed that assurance improves Furthermore, are determinant ESG emission teams unable highly responded audits under scores 59.23% 59.53%, respectively. In addition, committee decisions boost when surpassed Based research findings, supports stakeholder theory legitimacy theory.
Language: Английский