Ecological rule of law and enterprise green innovation — Evidence from China's environmental courts

Journal of Environmental Management, Journal Year: 2025, Volume and Issue: 374, P. 124081 - 124081

Published: Jan. 9, 2025

Language: Английский

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Evaluating the impact of ESG on financial risk: the moderating effects of operational ability and profitability in Indonesian infrastructure firms

Journal of Accounting & Organizational Change, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 15, 2025

Purpose This study aims to examine the impact of environmental, social, and governance (ESG) practices on financial risk, with operational ability profitability as moderating variables, within infrastructure sector in Indonesia. Design/methodology/approach The sample consists 14 companies listed Indonesia Stock Exchange over period 2020–2022, resulting a total 42 firm-year observations. employs random-effects model for panel data regression analysis test hypotheses. ESG serves independent variable, risk dependent (measured by asset turnover) return assets) variables. Findings results reveal that have significant positive risk. Furthermore, negatively moderates relationship between while positively this relationship. These findings suggest although higher scores may elevate due associated costs uncertainties, firms greater efficiency are better equipped mitigate manage these risks more effectively. Research limitations/implications focuses Indonesia, which limit generalizability other sectors or geographic regions. Future research could broaden scope incorporating diverse industries cross-country contexts enhance robustness applicability results. Practical implications offer valuable insights policymakers corporate managers. Policymakers can develop frameworks encourage sustainable without imposing excessive burdens companies. Managers leverage integrate effectively, thereby balancing sustainability goals performance. Originality/value contributes scarce literature effects particularly context

Language: Английский

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Corporate Governance as a Driver: Enhancing ESG Performance in ASEAN Companies

Business Strategy & Development, Journal Year: 2025, Volume and Issue: 8(2)

Published: March 28, 2025

ABSTRACT This study examines the impact of corporate governance characteristics on environmental, social, and (ESG) performance in ASEAN companies from 2019 to 2023. Using a sample 298 firms various sectors, comprising 1339 firm‐year observations, research explores how board composition, presence specific committees, CEO attributes influence ESG scores. The findings indicate that larger size, higher proportion women board, foreign members, more frequent meetings are positively correlated with performance. Notably, sustainability committee has highly significant positive impact. also play vital role, Women CEOs being associated stronger contributes integration stakeholder theory upper echelon within context emerging economies. It provides practical implications for firms, regulators, investors, offering actionable insights optimizing structures enhance region.

Language: Английский

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What shapes export competitiveness of home country firms? Host country environmental regulations or labour standards

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 104243 - 104243

Published: April 1, 2025

Language: Английский

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The intersection of digital transformation and environmental responsibility in traditional manufacturing enterprises amid new productive forces

Journal of Cleaner Production, Journal Year: 2025, Volume and Issue: unknown, P. 145426 - 145426

Published: April 1, 2025

Language: Английский

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