A Greener Paradigm Shift: The Moderating Role of Board Independence in Sustainability Reporting
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Chao Ma & Mazhar Farid Chishti & Muhammad Kashif Durrani & Rizwana Bashir & Sofia Safdar & Rana Tanveer Hussain, 2023. "The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
- Han Long & Gen‐Fu Feng & Qiang Gong & Chun‐Ping Chang, 2023. "ESG performance and green innovation: An investigation based on quantile regression," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 5102-5118, November.
- Agliardi, Elettra & Alexopoulos, Thomas & Karvelas, Kleanthis, 2023. "The environmental pillar of ESG and financial performance: A portfolio analysis," Energy Economics, Elsevier, vol. 120(C).
- Zhang, Wei & Ke, Jinjun & Ding, Yougang & Chen, Sicen, 2024. "Greening through finance: Green finance policies and firms' green investment," Energy Economics, Elsevier, vol. 131(C).
- Anastasia Semenova & Konstantin Semenov & Maxim Storchevoy, 2024. "Green Patents or Growth? European and the USA Firms’ Size Dynamics and Environmental Innovations Financial Gains," Sustainability, MDPI, vol. 16(15), pages 1-26, July.
- Sumaia Ayesh Qaderi & Belal Ali Abdulraheem Ghaleb & Abdulwahid Ahmed Hashed & Sitraselvi Chandren & Zaimah Abdullah, 2022. "Board Characteristics and Integrated Reporting Strategy: Does Sustainability Committee Matter?," Sustainability, MDPI, vol. 14(10), pages 1-24, May.
- Jingzhuo Yu & Yong-Sik Hwang, 2024. "The Interaction Effects of Board Independence and Digital Transformation on Environmental, Social, and Governance Performance: Complementary or Substitutive?," Sustainability, MDPI, vol. 16(20), pages 1-26, October.
- Mohy-ud-Din, Kamran, 2024. "ESG reporting, corporate green innovation and interaction role of board diversity: A new insight from US," Innovation and Green Development, Elsevier, vol. 3(4).
- Yujuan Wu & Jacquline Tham, 2023. "The Impact of Executive Green Incentives and Top Management Team Characteristics on Corporate Value in China: The Mediating Role of Environment, Social and Government Performance," Sustainability, MDPI, vol. 15(16), pages 1-23, August.
- Karim Mahran & Ahmed A. Elamer, 2024. "Chief Executive Officer (CEO) and corporate environmental sustainability: A systematic literature review and avenues for future research," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 1977-2003, March.
- Cui, Yanfang & Li, Li & Lei, Yalin & Wu, Sanmang, 2024. "The performance and influencing factors of high-quality development of resource-based cities in the Yellow River basin under reducing pollution and carbon emissions constraints," Resources Policy, Elsevier, vol. 88(C).
- Xie, Ronghui & Teo, Thompson S.H., 2022. "Green technology innovation, environmental externality, and the cleaner upgrading of industrial structure in China — Considering the moderating effect of environmental regulation," Technological Forecasting and Social Change, Elsevier, vol. 184(C).
- Fazal, Rizwan & Rehman, Syed Aziz Ur & Bhatti, M. Ishaq, 2022. "Graph theoretic approach to expose the energy-induced crisis in Pakistan," Energy Policy, Elsevier, vol. 169(C).
- Chen, Chien-Ming & Li, Dan, 2024. "Weighing in on the average weights: Measuring corporate social performance (CSP) score using DEA," Omega, Elsevier, vol. 126(C).
- Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.
- Niloufar Fallah Shayan & Nasrin Mohabbati-Kalejahi & Sepideh Alavi & Mohammad Ali Zahed, 2022. "Sustainable Development Goals (SDGs) as a Framework for Corporate Social Responsibility (CSR)," Sustainability, MDPI, vol. 14(3), pages 1-27, January.
- Naveed Ahmad & Asif Mahmood & Heesup Han & Antonio Ariza-Montes & Alejandro Vega-Muñoz & Mohi ud Din & Ghazanfar Iqbal Khan & Zia Ullah, 2021. "Sustainability as a “New Normal” for Modern Businesses: Are SMEs of Pakistan Ready to Adopt It?," Sustainability, MDPI, vol. 13(4), pages 1-17, February.
- Muhammad Adnan & Baohua Xiao & Shaheen Bibi & Peiwen Xiao & Peng Zhao & Haiyan Wang & Muhammad Ubaid Ali & Xianjin An, 2024. "Known and Unknown Environmental Impacts Related to Climate Changes in Pakistan: An Under-Recognized Risk to Local Communities," Sustainability, MDPI, vol. 16(14), pages 1-27, July.
- Kamaruzzaman Muhammad & Erlane K. Ghani & Azleen Ilias & Mohd Adha Ibrahim & Nurul Nazlia Jamil & Nazratul Aina Mohamad Anwar & Fazlida Mohd Razali, 2024. "Do Board Size, Female Directors and Ownership Dispersion Influence Financial Performance of Cooperatives? An Analysis Using Upper Echelons Theory," International Journal of Economics and Financial Issues, Econjournals, vol. 14(5), pages 1-9, September.
- Heying Liu & Chan Lyu, 2022. "Can ESG Ratings Stimulate Corporate Green Innovation? Evidence from China," Sustainability, MDPI, vol. 14(19), pages 1-20, September.
- Simona Cosma & Paola Schwizer & Lorenzo Nobile & Rossella Leopizzi, 2021. "Environmental attitude in the board. Who are the “green directors”? Evidences from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3360-3375, November.
- Chi, Yi & Hu, Ning & Lu, Dong & Yang, Yang, 2023. "Green investment funds and corporate green innovation: From the logic of social value," Energy Economics, Elsevier, vol. 119(C).
- Dhir, Amandeep & Khan, Sher Jahan & Islam, Nazrul & Ractham, Peter & Meenakshi, N., 2023. "Drivers of sustainable business model innovations. An upper echelon theory perspective," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
- Yuan, Baolong & Cao, Xueyun, 2022. "Do corporate social responsibility practices contribute to green innovation? The mediating role of green dynamic capability," Technology in Society, Elsevier, vol. 68(C).
- Tim Heubeck, 2024. "Walking on the gender tightrope: Unlocking ESG potential through CEOs' dynamic capabilities and strategic board composition," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 2020-2039, March.
- Mohammad Jamal Bataineh & Pedro Sánchez‐Sellero & Fayssal Ayad, 2024. "Green is the new black: How research and development and green innovation provide businesses a competitive edge," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1004-1023, February.
- Haoming Ding & Zerui Wang & Hanyu Xu & Zi Lin, 2024. "A Study on the Impact of Board Characteristics on the Environmental, Social, and Governance (ESG) Responsibilities of Listed Companies—Evidence from Chinese Listings," Sustainability, MDPI, vol. 16(23), pages 1-16, November.
- Laura Corazza & Dario Cottafava & Daniel Torchia & Amandeep Dhir, 2024. "Interpreting stakeholder ecosystems through relational stakeholder theory: The case of a highly contested megaproject," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 2384-2412, March.
- Nilashi, Mehrbakhsh & Ali Abumalloh, Rabab & Keng-Boon, Ooi & Wei-Han Tan, Garry & Cham, Tat-Huei & Cheng-Xi Aw, Eugene, 2024. "Unlocking sustainable resource management: A comprehensive SWOT and thematic analysis of FinTech with a focus on mineral management," Resources Policy, Elsevier, vol. 92(C).
- Homroy, Swarnodeep, 2023. "GHG emissions and firm performance: The role of CEO gender socialization," Journal of Banking & Finance, Elsevier, vol. 148(C).
- Li, Chao & Ba, Shusong & Ma, Kejia & Xu, Yueling & Huang, Wenli & Huang, Niyuan, 2023. "ESG Rating Events, Financial Investment Behavior and Corporate Innovation," Economic Analysis and Policy, Elsevier, vol. 77(C), pages 372-387.
- Zeyun Li & Siao-Yun Wei & Liang Chunyan & Mahfod Mobarak N. Aldoseri & Abdul Qadus & Sanil S. Hishan, 2022. "The impact of CSR and green investment on stock return of Chinese export industry," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 35(1), pages 4971-4987, December.
- Camelia Oprean-Stan & Ionica Oncioiu & Iulia Cristina Iuga & Sebastian Stan, 2020. "Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth," Sustainability, MDPI, vol. 12(20), pages 1-31, October.
- Ranjita Islam & Muhammad Ali & Erica French, 2023. "Director independence and its influence on corporate social responsibility decisions and performance," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 19(10), pages 1917-1934, April.
- Bogdan VECHE, 2024. "The Representation Of Corporate Social Responsibility (Csr) In American Bank Slogans," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 463-469, July.
- Krishna Raj Bhandari & Mikko Ranta & Jari Salo, 2022. "The resource‐based view, stakeholder capitalism, ESG, and sustainable competitive advantage: The firm's embeddedness into ecology, society, and governance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(4), pages 1525-1537, May.
- Chunlian Zhang & Danni Chen, 2023. "Do environmental, social, and governance scores improve green innovation? Empirical evidence from Chinese-listed companies," PLOS ONE, Public Library of Science, vol. 18(5), pages 1-24, May.
- Alfred Wagenhofer, 2024. "Sustainability Reporting: A Financial Reporting Perspective," Accounting in Europe, Taylor & Francis Journals, vol. 21(1), pages 1-13, January.
- Youtang Zhang & Hagos Mesfin Berhe, 2022. "The Impact of Green Investment and Green Marketing on Business Performance: The Mediation Role of Corporate Social Responsibility in Ethiopia’s Chinese Textile Companies," Sustainability, MDPI, vol. 14(7), pages 1-24, March.
- Aastvedt, Tonje Marthinsen & Behmiri, Niaz Bashiri & Lu, Li, 2021. "Does green innovation damage financial performance of oil and gas companies?," Resources Policy, Elsevier, vol. 73(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Mohy-ud-Din, Kamran, 2024. "ESG reporting, corporate green innovation and interaction role of board diversity: A new insight from US," Innovation and Green Development, Elsevier, vol. 3(4).
- Shusen Zhu & Hui Sun & Beibei Zhang & Zedong Yang & Xuechao Xia, 2023. "Bilateral Effects of ESG Responsibility Fulfillment of Industrial Companies on Green Innovation," Sustainability, MDPI, vol. 15(13), pages 1-20, June.
- Du, Zhi-Li & Kong, Wei & Chang, Chun-Ping, 2024. "Does local official stress hurt regional economic development? Survey evidence from Chinese grassroot cadres," Economic Analysis and Policy, Elsevier, vol. 83(C), pages 978-989.
- Hao, Xiaoli & Sun, Qingyu & Li, Ke & Li, Peilun & Wu, Haitao, 2024. "Does environmental decentralisation improve ESG performance? Evidence from listed companies in China," Energy Economics, Elsevier, vol. 139(C).
- Yongming Zhang & Mohsen Imeni & Seyyed Ahmad Edalatpanah, 2023. "Environmental Dimension of Corporate Social Responsibility and Earnings Persistence: An Exploration of the Moderator Roles of Operating Efficiency and Financing Cost," Sustainability, MDPI, vol. 15(20), pages 1-18, October.
- Esther Agyeiwaa Owusu & Lulin Zhou & Agyemang Kwasi Sampene & Francis Atta Sarpong & Francisca Arboh, 2024. "Fostering Environmental Performance Via Corporate Social Responsibility and Green Innovation Initiatives: Examining the Moderating Influence of Competitive Advantage," SAGE Open, , vol. 14(2), pages 21582440241, April.
- Cai, Cen & Li, Yijia & Tu, Yongqian, 2024. "Big data capabilities, ESG performance and corporate value," International Review of Economics & Finance, Elsevier, vol. 96(PA).
- Yan Ma & Gen‐Fu Feng & Zhu‐jia Yin & Chun‐Ping Chang, 2025. "ESG disclosures, green innovation, and greenwashing: All for sustainable development?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(2), pages 1797-1815, April.
- Shao, Yanmin & Xu, Kunliang & Shan, Yuan George, 2024. "Leveraging corporate digitalization for green technology innovation: The mediating role of resource endowments," Technovation, Elsevier, vol. 133(C).
- Qin, Meng & Zhang, Xiaojing & Li, Yameng & Badarcea, Roxana Maria, 2023. "Blockchain market and green finance: The enablers of carbon neutrality in China," Energy Economics, Elsevier, vol. 118(C).
- Cosma, Simona & Galletta, Simona & Mazzù, Sebastiano & Rimo, Giuseppe, 2024. "Banks' fossil fuel divestment and corporate governance: The role of board gender diversity," Energy Economics, Elsevier, vol. 139(C).
- Costantiello, Alberto & Drago, Carlo & Arnone, Massimo & Leogrande, Angelo, 2024.
"Regional Research Intensity and ESG Indicators in Italy: Insights from Panel Data Models and Machine Learning,"
MPRA Paper
124185, University Library of Munich, Germany.
- Alberto Costantiello & Carlo Drago & Massimo Arnone & Angelo Leogrande, 2025. "Regional Research Intensity and ESG Indicators in Italy: Insights from Panel Data Models and Machine Learning," Working Papers hal-05012010, HAL.
- Tan, Xiujie & Liu, Gufeng & Cheng, Si, 2024. "How does ESG performance affect green transformation of resource-based enterprises: Evidence from Chinese listed enterprises," Resources Policy, Elsevier, vol. 89(C).
- Wang, Quan-Jing & Sharma, Susan Sunila & Ni, Guo-Hua & Chang, Chun-Ping, 2024. "Governance, energy utilization and environmental protection: Role of extreme events," Energy Economics, Elsevier, vol. 136(C).
- Xiaojun Sun & Jing Tang & Shilong Li, 2022. "Promote Green Innovation in Manufacturing Enterprises in the Aspect of Government Subsidies in China," IJERPH, MDPI, vol. 19(13), pages 1-16, June.
- Chao Ma & Mazhar Farid Chishti & Muhammad Kashif Durrani & Rizwana Bashir & Sofia Safdar & Rana Tanveer Hussain, 2023. "The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries," Sustainability, MDPI, vol. 15(4), pages 1-18, February.
- Qiliang Wang & Yingchun Zhang & Yang Li & Peihao Wang, 2024. "ESG performance and green innovation in commercial banks: Evidence from China," PLOS ONE, Public Library of Science, vol. 19(11), pages 1-18, November.
- Wang, Jiaxin & Qiang, Haofan & Liang, Yuchao & Huang, Xiang & Zhong, Wenrui, 2024. "How carbon risk affects corporate debt defaults: Evidence from Paris agreement," Energy Economics, Elsevier, vol. 129(C).
- Mengdi Qin & Eunmi Tatum Lee, 2024. "Does Information Transparency Moderate the Relationship Between ESG and Green Innovation? Empirical Evidence from China," Sustainability, MDPI, vol. 16(23), pages 1-17, November.
- Salihi, Awaisu Adamu & Ibrahim, Haslindar & Baharudin, Dayana Mastura, 2024. "Environmental governance as a driver of green innovation capacity and firm value creation," Innovation and Green Development, Elsevier, vol. 3(2).
More about this item
Keywords
corporate social responsibility score; environmental; social; governance; environmental innovation score; environmental pillar score; board independence;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:11:p:4776-:d:1662115. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.