IDEAS home Printed from https://ideas.repec.org/a/wly/buseth/v35y2026i3p1346-1360.html

The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China

Author

Listed:
  • Fawad Rauf
  • Qi Baolei
  • Khwaja Naveed
  • Syed Usman Qadri

Abstract

This study examines the influence of green innovation performance and financial performance on environmental social and governance reporting by considering the impact of the firm life cycle as a moderator. The study used OLS regressions with panel data from the CSMAR and Bloomberg databases to verify our research propositions on a sample of 15,410 firm‐year observations from 2015 to 2021. The study's findings indicate that firm life cycle moderates the association between green innovation performance, financial performance and ESG disclosure in China. The findings have implications for academics, practitioners, and regulators relevant to environmental social and governance reporting. Additionally, the results provide authorities and the board of directors with information about the firms and states' prospects for growth. The research is unique because it addresses the moderating role of a firm life cycle in the link between environmental social and governance reporting and the financial performance of green innovation performance.

Suggested Citation

  • Fawad Rauf & Qi Baolei & Khwaja Naveed & Syed Usman Qadri, 2026. "The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(3), pages 1346-1360, July.
    • Handle: RePEc:wly:buseth:v:35:y:2026:i:3:p:1346-1360
    DOI: 10.1111/beer.12840
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/beer.12840
    Download Restriction: no
    File URL: https://libkey.io/10.1111/beer.12840?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    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:wly:buseth:v:35:y:2026:i:3:p:1346-1360. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Wiley Content Delivery (email available below). General contact details of provider: https://onlinelibrary.wiley.com/journal/26946424 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.