The Impact of Sustainable Innovation on Environment, Social and Governance (ESG) Framework: A Moderating Paradigm from Research and Development (R&D) Expenses DOI Creative Commons

Shahnaz Akter,

Emranul Hoque

Business Management and Strategy, Год журнала: 2024, Номер 15(2), С. 159 - 159

Опубликована: Авг. 15, 2024

In recent years, businesses are giving more and emphasis to create sustainable innovations that balance economic, environmental, social objectives. The objective of this paper is investigate the impacts innovation on Environmental, governance (ESG) performance. This also examines moderating effect Research Development (R&D) expenses ESG. analysis makes use information from 34 Bangladeshi listed firms 2018 2022. A content method was applied collect panel data secondary sources. To test study hypotheses, multiple regression employed. result shows has a positive impact ESG addition, found R&D no significant relationship between results could assist managers policymakers in developing nations establishing strategies attain yardstick towards SDGSs examine Sustainable performance considering as variable context Bangladesh, an emerging country.

Язык: Английский

Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research DOI Creative Commons
Karim Mahran, Ahmed A. Elamer

Business Strategy and the Environment, Год журнала: 2023, Номер 33(3), С. 1977 - 2003

Опубликована: Окт. 1, 2023

Abstract Environmental sustainability has gained significant importance for organizations, highlighting the crucial role of business leaders in addressing environmental degradation. However, connection between chief executive officer (CEO) characteristics and remains understudied academic literature. Understanding this relationship is crucial, considering significance organizational strategies. This paper presents first systematic literature review (SLR) on topic, aiming to identify gaps opportunities future research. The SLR analysed 139 studies CEO–environmental relationship. findings indicate a recent increase research activity, particularly peaking 2022 focusing China United States. Most employed upper echelons theory examined influence CEO demographic performance. less attention been given psychological traits, such as personality ethical leadership, disclosure. Furthermore, qualitative aspects disclosure, including reporting tone, readability specificity, have received attention. offer valuable insights academics, practitioners policymakers. Recommendations include exploring impact traits disclosure firm's sustainability. Additionally, studying cross‐country cross‐industry differences encouraged. study makes contribution field by shedding light relevant topic its association with characteristics, providing guide inform decision‐makers.

Язык: Английский

Процитировано

54

The impact of board gender diversity on financial performance: a systematic review and agenda for future research DOI
Saddam A. Hazaea, Ebrahim Mohammed Al‐Matari, Najib H.S. Farhan

и другие.

Corporate Governance, Год журнала: 2023, Номер 23(7), С. 1716 - 1747

Опубликована: Июнь 26, 2023

Purpose In recent years, mandatory rules and regulations were issued to stress the importance of increasing gender diversity in companies, assuming that would enhance financial performance. Thus, purpose this paper is review research concerning board its impact on performance for period 2002 2022. Design/methodology/approach Using Web Science Scopus databases, 152 studies analyzed, out 91 high-impact journals. The analysis focuses discussing moderating, mediating controlling variables exploring theories theoretical foundations are most prevalent literature. Findings findings indicated an incompatibility between results addition, showed majority focused associated with company compared related employees or surrounding environment. On other hand, also widespread use basis development new parallel increase Originality/value study help reconcile different conflicting literature by presenting perception efficacy positive several organizational environmental factors companies have consider.

Язык: Английский

Процитировано

22

Linking sustainable leadership with sustainable project performance: mediating role of knowledge integration and moderating role of top management knowledge values DOI
Muhammad Zada, Jawad Khan, Imran Saeed

и другие.

Journal of Knowledge Management, Год журнала: 2024, Номер 28(6), С. 1588 - 1608

Опубликована: Фев. 28, 2024

Purpose The purpose of this study is to investigate the relationship between sustainable leadership and project performance. Specifically, aims examine mediating role knowledge integration, examining how integration within an organization influences outcomes. In addition, seeks explore moderating top management values, values beliefs influence Design/methodology/approach A three-wave survey 392 employees working in construction sector projects Pakistan used both hierarchical regression analysis Hayes’ PROCESS macro method evaluate hypotheses. Findings results show that positively relates performance relationship. value moderates indirect effect on via integration. Research limitations/implications Although model was tested using data, it important note data were obtained from a single source. Therefore, possible common bias may have influenced results, cannot be disregarded. Practical implications Organizations seek prioritize sustainability integrate considerations into their processes. can achieve improved by investing development, fostering culture sharing learning, prioritizing support for integrating Originality/value study’s grounding organizational learning theory adds original valuable perspective This investigation original, as combines leadership, understand impact unique approach contributes literature providing new insights these relationships mechanisms industry.

Язык: Английский

Процитировано

8

The Impact of Firm-Level Political Risk on ESG Practices: Does CEO Duality Matter? DOI
Kaouther Chebbi, Aymen Ammari, Seyed Alireza Athari

и другие.

Journal of Cleaner Production, Год журнала: 2024, Номер 480, С. 144096 - 144096

Опубликована: Окт. 28, 2024

Язык: Английский

Процитировано

6

Does CSR disclosure mediate the board characteristics-cost of equity capital nexus? Evidence from Jordanian services companies DOI
Malik Abu Afifa, Isam Saleh,

Maen Al-Zaghilat

и другие.

Journal of financial reporting & accounting, Год журнала: 2023, Номер unknown

Опубликована: Окт. 30, 2023

Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and cost of equity capital (CEQ). is done by using agency theory, stakeholder theory signalling followed an investigation into indirect mediation impact CSR in characteristics-CEQ nexus. It intends present new experimental evidence from Jordan’s developing economy. Design/methodology/approach The study’s target population was services companies registered on Amman Stock Exchange (ASE) 2012 2020. As a result, sampling this are represented all for whom complete data available over period, with total 43 yielding 387 company-year observations. Data our were obtained their annual disclosures ASE’s database. Findings main findings demonstrated that size, gender variety number sessions positively affect significantly. In addition, three characteristics (i.e. independence variety) significantly negatively CEQ. Besides, affects CEQ it fully mediates relationship two size CEQ, whereas partially independence, CEO/Chairman duality Originality/value varies earlier studies, builds research model looking at mediating role among

Язык: Английский

Процитировано

15

Can effective board drive environmental innovation? The moderating power of CSR committee DOI
Muiz Abu Alia, Aladdin Dwekat, Rasmi Meqbel

и другие.

Journal of financial reporting & accounting, Год журнала: 2024, Номер unknown

Опубликована: Ноя. 18, 2024

Purpose This study aims to investigate the impact of various board characteristics on environmental innovation (EI) among companies listed STOXX Europe 600. It also examines moderating role CSR committees board–EI nexus. Design/methodology/approach The sample consists 600 index over 12 years (2011–2022). uses Refinitiv Eikon database evaluate extent EI. Panel data regression analysis is used, with two-stage least squares and lagged models used as robustness tests control for endogeneity. Findings results indicate that independence gender diversity significantly increase EI, whereas CEO duality negatively impacts it. Other attributes, such size, show no In addition, presence moderates these relationships, enhancing positive effects mitigating negative duality. Practical implications provides valuable insights policymakers corporate strategists aiming advance responsiveness through strategic composition establishing committees. Emphasizing importance independence, committees, findings suggest practical pathways adoption EI by creating governance structures support sustainable practices. Originality/value To best authors’ knowledge, this first examine associations between research addresses a crucial gap in current literature, enriching understanding sustainability. critical developing policies strategies promote effective implementation

Язык: Английский

Процитировано

5

Governing for the green: How European board attributes are driving environmental innovation DOI
Aladdin Dwekat, Muiz Abu Alia, Islam Abdeljawad

и другие.

Corporate Social Responsibility and Environmental Management, Год журнала: 2024, Номер unknown

Опубликована: Ноя. 25, 2024

Abstract This study examines the impact of corporate board attributes, namely, gender diversity, independence, size, tenure, and CEO duality, on environmental innovation (EI). The utilised a large dataset 13,278 firm‐year observations belonging to companies from 24 European countries covered period 2010–2021. Drawing agency stakeholder theories, we find that all attributes addressed in this have positive EI. These findings enhance our understanding how businesses manage EI real world. Strategic focus is essential for achieving sustainability fostering business processes. expands role diverse, long‐term, independent structures We can use insightful results it provides plan future strategies policies.

Язык: Английский

Процитировано

5

CEO characteristics and bank performance: Case of Vietnamese commercial banks DOI Creative Commons
Nam Hai Pham

Cogent Economics & Finance, Год журнала: 2023, Номер 11(1)

Опубликована: Янв. 3, 2023

The article was conducted to evaluate the impact of CEO characteristics on performance Vietnamese commercial banks. Variables representing banks are return total assets (ROA) and equity (ROE). Data collected from 30 2012–2020. By regression methods Pooled OLS, Fixed Effects Model (FE), Random (RE), Feasible Generalized Least Squares (FGLS), research results show that duality age positively In contrast, female factor has a negative ROE. addition, study did not find evidence CEO's financial background tenure

Язык: Английский

Процитировано

10

ESG and firm performance: The moderating role of gender diversity DOI Open Access
Dewi Khornida Marheni,

Sherry Sherry,

Yulfiswandi Yulfiswandi

и другие.

Optimum Jurnal Ekonomi dan Pembangunan, Год журнала: 2024, Номер 14(1), С. 49 - 61

Опубликована: Апрель 1, 2024

Disclosure of ESG from companies around the world has experienced a drastic increase, this phenomenon is also accompanied by an increase in socially responsible investment. This study investigates moderating role gender diversity relationship between individual dimensions (environmental disclosure, social and governance disclosure) company’s performance (Tobin's Q) IDX companies. The research design causal-explanatory. Based on theory previous findings, hypotheses were developed tested applying panel data regression to 42 period 2017 2021. results found that disclosure had significant negative effect company as measured Tobin's Q. Moderation plays weakening with performance. Several managerial implications are proposed based research. Managers may consider other ways address stakeholder concerns about environmental Indonesian policymakers can authorize regulations regarding requirements boost firm lead economic stability.

Язык: Английский

Процитировано

3

Board gender diversity and the financial performance of Pakistani non‐financial firms: A fuzzy‐set QCA approach DOI
Farah Naz, Tooba Lutfullah,

Sadia Arshad

и другие.

Journal of Corporate Accounting & Finance, Год журнала: 2023, Номер 34(2), С. 258 - 272

Опубликована: Янв. 27, 2023

Abstract According to the upper echelon's theory, decision‐making process in regard competitive strategies by top management has an enduring impact on firm performance (Hambrick & Mason, 1984). Moreover, attributes of individuals may also affect process. The purpose this research is analyze board gender diversity financial non‐financial companies Pakistan. Qualitative comparative analysis (QCA) employed which premised Boolean algebra that sets foundation for theoretical framework complexity theory. sample comprises 74 firms listed KSE‐100 Index. results are modelled as a component intermediate solutions with board‐ level variables and outcome variable (i.e., EVA Tobin's Q). From variables, foreign directors identified among most combinations whereas leverage prominent within boards tend be small. showed heterogeneous nature response exhibited stronger association some configurations cases it weaker similar (Pandey et al., 2022). Originality: This study attempt explore role firm's using variables. Therefore, work adds prior adding complementarity‐based methodology analyzing diversity.

Язык: Английский

Процитировано

7