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.
Cogent Business & Management,
Journal Year:
2023,
Volume and Issue:
10(3)
Published: Oct. 8, 2023
Over
the
years,
Sub-Saharan
Africa
(SSA)
has
become
pollution
haven
for
most
industrious
companies
around
globe
due
to
foreign
direct
investment
(FDI)
activities.
As
a
result,
policymakers
and
researchers
are
striving
implement
policies
guide
conduct
of
FDI
since
ineffective
strategies
on
will
increase
carbon
emissions
in
SSA.
Also,
integrating
mediating
moderating
roles
industrialization
trade
openness
is
yet
receive
significant
research
attention
developing
economies
like
Hence,
this
current
study
fills
gap
literature
provides
novel
insight
into
emissions.
Taking
account
openness.
The
employed
panel
data
comprising
30
countries
SSA
from
2000
2022,
which
was
used
empirical
investigation.
utilized
common
correlated
effects
mean
group
as
primary
estimator
augmented
robustness
estimator.
findings
affirm
need
government
strengthen
governing
reduce
emission
inflows
positively
affect
emission,
while
outflows
negatively
emission.
role
results
restructuring
Lastly,
demonstrate
effective
Advances in marketing, customer relationship management, and e-services book series,
Journal Year:
2025,
Volume and Issue:
unknown, P. 39 - 52
Published: Jan. 24, 2025
This
study
aims
to
describe
and
explore
the
entrepreneurial
accounting
research.
A
descriptive
approach
based
on
literature
review
bibliometric
analysis
is
adopted.
It
Scopus
database.
The
information
of
number
published
documents
by
year,
author,
country,
document
type
subject
area
are
presented.
potential
research
accountpreneurship
emerged
some
developing
countries
realized
importance
practices
be
adopted
in
business
operations.
Future
expected
consider
adopting
examining
associated
with
through
empirical
studies.
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.
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.
