Business Strategy and the Environment,
Journal Year:
2025,
Volume and Issue:
unknown
Published: April 2, 2025
ABSTRACT
As
businesses
increasingly
integrate
sustainability
into
corporate
strategy,
the
role
of
environmental,
social,
and
governance
(ESG)
disclosure
in
driving
circular
economy
(
CE
)
adoption
has
garnered
significant
attention.
However,
mechanisms
through
which
ESG
facilitates
transitions
remain
underexplored,
particularly
emerging
economies
such
as
sub‐Saharan
Africa
(SSA).
This
study
examines
synergistic
roles
committees
mediators
eco‐innovation
a
moderator
strengthening
ESG–
relationship.
Using
panel
dataset
320
manufacturing
firms
SSA
(2010–2022)
employing
advanced
econometric
techniques,
we
address
potential
endogeneity
model
biases.
The
findings
reveal
that
environmental
social
disclosures
positively
influence
adoption,
whereas
exerts
negative
effect
due
to
weak
regulatory
frameworks
compliance
inconsistencies.
Corporate
enhance
relationship
by
ensuring
commitments
translate
strategic
actions,
while
amplifies
impact
disclosure,
accelerating
implementation.
Notably,
observe
heterogeneity
effects
on
across
regional
industrial
variations.
robust
multiple
sensitivity
tests,
confirming
their
reliability.
Our
results
underscore
need
for
policymakers
strengthen
mandates
enforce
reporting
accelerate
adoption.
Furthermore,
recommend
corporations
prioritize
investments
structures
reinforce
alignment.
These
insights
offer
valuable
implications
business
leaders,
policymakers,
advocates
fostering
resilient
SSA.
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.
Environmental Challenges,
Journal Year:
2024,
Volume and Issue:
15, P. 100878 - 100878
Published: Feb. 28, 2024
This
study
delves
into
the
complex
interplay
of
environmental
accounting,
sustainable
production,
and
financial
performance
within
textile
industry
in
Bangladesh.
The
background
highlights
growing
importance
practices
business
landscape
need
for
empirical
insights
context
companies.
purpose
is
to
uncover
impact
accounting
practices,
such
as
cost
carbon
sustainability
reporting,
on
performance.
Employing
a
comprehensive
methodology
that
combines
Partial
Least
Squares
Structural
Equation
Modeling
(PLS-SEM),
fuzzy-set
Qualitative
Comparative
Analysis
(fsQCA),
Necessity
Condition
(NCA),
research
provides
nuanced
understanding
intricate
relationships
among
these
variables.
results
reveal
positively
influences
outcomes,
production
acts
both
direct
enhancer
mediator
relationship
between
initiatives
success.
Practical
managerial
implications
emphasize
strategic
integration
prioritization
role
transparency
reporting
long-term
Thus,
offers
roadmap
businesses
navigating
intersection
performance,
contributing
valuable
academia
practitioners.
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.
Management Decision,
Journal Year:
2025,
Volume and Issue:
unknown
Published: Jan. 21, 2025
Purpose
The
study
aims
to
investigate
the
influence
of
stakeholder
pressure
on
sustainability
practices
via
mediating
effect
green
innovation
(GI)
from
a
developing
economy
in
Sub-Saharan
Africa
(SSA).
Design/methodology/approach
used
primary
data
567
respondents
manufacturing
and
mining
firms
Ghana
conduct
Partial
Least
Squares
Structural
Equation
Modeling
(PLS-SEM)
analysis
using
Smart-PLS,
Version
4.0.
Data
was
gathered
survey
questionnaire.
A
purposive
sampling
method
choose
participants'
companies.
Findings
findings
revealed
that
shareholder
government
significantly
positively
practices,
while
community
has
an
insignificant
beneficial
impact
practices.
Consumer
detrimental
discovered
fully
substantially
mediates
association
between
Research
limitations/implications
limitations,
including
exclusion
control
variables
its
focus
four
different
stakeholders,
excluding
other
stakeholders
who
also
Practical
implications
study’s
can
assist
Ghanaian
companies
making
strategic
decisions
enhance
corporate
reputation,
acknowledging
Social
outcome
may
enable
implement
more
inclusive
sustainable
development
initiatives,
benefiting
their
bottom
line
contributing
well-being
local
communities
environment.
Originality/value
originality
stems
integrating
examining
stakeholders'
firms,
gap
remained
unexplored.
It
highlights
essence
shaping
company’s
highlighting
need
for
businesses
integrate
technology
operations.
Cogent Business & Management,
Journal Year:
2024,
Volume and Issue:
11(1)
Published: Jan. 24, 2024
Over
the
last
decade,
rapid
advances
in
information
systems
(ISs)
have
greatly
reshaped
and
changed
nature
of
doing
business
how
its
performance
is
measured,
with
Electronic
Auditing
(E-auditing)
emerging
as
a
pivotal
element
improving
organizational
efficiency.
This
study
addresses
challenges
faced
manually
implementing
audits
underscores
necessity
for
transitioning
to
electronic
audit
systems.
The
manual
approach
has
limitations
regarding
accuracy
operations,
so
enhance
performance,
E-auditing
now
imperative.
purpose
evaluate
public
sector
Saudi
Arabia,
utilizing
DeLone
McLean's
system
model
(DM
ISM).
focus
on
vital
factors
including
quality,
service
usage
user
satisfaction
their
influence
internal
departments,
particularly
during
posed
by
recent
COVID-19
pandemic.
research
employs
quantitative
approach,
self-administered
survey
questionnaire
collect
data
from
users
sector.
applies
partial
least
squares
structural
equation
modelling
(PLS-SEM)
validate
gathered
data.
Findings
reveal
that
quality
significantly
usage.
While
exhibits
no
marked
effect
usage,
establishes
strong
relationship
between
satisfaction.
Effective
satisfied
contribute
convincingly
improved
departments.
paper
concludes
implications,
limitations,
suggestions
future
studies.
Business Ethics the Environment & Responsibility,
Journal Year:
2024,
Volume and Issue:
unknown
Published: May 31, 2024
Abstract
We
investigate
the
impact
of
corporate
governance
(CG)
on
environmental,
social,
and
(ESG)
performance
in
textile
industry
developing
countries,
taking
into
account
moderating
role
technological
innovation
(TI).
Based
institutional
theory,
we
investigated
connection
between
CG,
TI,
ESG
performance.
The
study
used
secondary
data
from
197
firms
West
Africa
2010
to
2022.
Our
findings
revealed
a
positive
relationship
gender
diversity
Similarly,
was
found
board
independence
Contrarily,
an
inverse
size
performance,
as
well
CEO
duality
adds
academic
literature
CG
by
emphasizing
necessity
balancing
economic
development
with
social
responsibility
environmental
preservation.
In
addition,
highlights
need
stimulate
create
effective
structure
conducive
implementing
firms'
ecological
responsibilities.
Lastly,
policymakers
can
adopt
integrated
index
measuring
sustainability
across
all
sectors
regions.