Business Strategy and the Environment,
Год журнала:
2024,
Номер
33(7), С. 6187 - 6206
Опубликована: Май 19, 2024
Abstract
Drawing
on
a
theoretical
integration
perspective,
this
research
responds
to
the
latest
calls
in
sustainability
accounting
by
comprehensively
exploring
moderating
roles
of
two
board
sub‐committees:
nomination
committee
and
risk
management
committee,
relationship
between
corporate
eco‐innovation
carbon
performance.
This
study
contributes
current
literature
utilizing
panel
data
from
non‐financial
listed
firms
Australian
Securities
Exchange
(ASX)
for
period
spanning
2011
2022.
To
mitigate
potential
endogeneity
bias,
various
econometric
techniques,
including
instrumental
variable
modeling,
were
employed.
The
robust
findings
confirm
positive
statistically
significant
emissions
reduction.
Moreover,
both
emerge
as
moderators
relationship.
These
empirical
hold
valuable
practical,
theoretical,
policy
implications
diverse
stakeholders
seeking
comprehensive
understanding
role
sub‐committees
effective
monitoring
tools
that
support
performance
encouraging
actively
embrace
practices.
As
result,
our
evidence
underscores
significance
giving
due
attention
when
configuring
board's
structure
setting
expectations
reduction
International Journal of Energy Economics and Policy,
Год журнала:
2024,
Номер
14(1), С. 452 - 463
Опубликована: Янв. 15, 2024
This
study
aims
to
investigate
if
the
quality
of
sustainability
reporting
is
particularly
influenced
by
a
company’s
commitment
and
approach
relevant
environmental,
social,
governmental
(ESG)
factors.
Companies
that
seriously
implement
good
are
likely
produce
more
detailed,
relevant,
measurable
ESG
practices.
The
sample
criteria
were
non-financial
sector
companies
had
completed
reports.
collected
430
pieces
data
from
215
companies.
Data
2021-2022
results
show
has
positive
significant
effect
on
green
innovation,
investor
sentiment,
reporting,
innovation
reporting.
However,
sentiment
does
not
significantly
mediate
relationship
between
can
help
understand
factors
contribute
limitation
this
development
theoretical
models
anticipate
controversial
debate
behind
ESG.
Future
research
combine
develop
environmental
uncertainty,
which
refers
different,
unpredictable,
constantly
changing
nature
environment
in
organizations
operate.
Environmental
uncertainty
pose
risks
organizations,
including
associated
with
supply
chain
disruptions
regulatory
changes.
