Abstract As a result of recent climate change impacts, environmental sustainability has received enormous attention from scholars and policy makers. Environmental innovation is one the major ways acting in harmony with environment, but it also requires significant amount resources strong corporate commitment. boards directors have great influence over strategic direction firms are responsible for environmentalism, we examine likely relationship between board gender diversity (BGD) measured...

Extant literature on board gender diversity focuses the main pillars of sustainability while ignoring important subdimension – waste management. Using a sample 8365 firm-year observations for period 2002–2017 from 37 countries, we provide novel empirical evidence that significantly reduces (increases) generation (waste recycling) in firms. We also note impact is significant with two or more female directors and primarily driven by directors' independence. Moreover, relationship moderated...

Abstract This paper examines the impact of power chief executive officer (CEO) on environmental decoupling. We define decoupling as a gap between firm's claims about sustainability and actual performance. Based managerial theory, we argue that powerful managers are more involved in use reporting opportunistic manner than their less peers. analyse dataset 4576 firm‐year observations US‐listed firms for period 2002–2017. find CEOs decouple performance from reporting. These findings robust to...

Abstract We investigate the effect of board (audit committee) gender diversity on audit fees in French context. also examine whether relationship between proportion female directors and is moderated by enactment quota law 2011. use system GMM estimation approach a matched sample firms listed SBF 120 index 2002 2017. Consistent with supply‐side perspective, we contend that independent committee members, improving monitoring effectiveness, affect auditor's assessment risk, resulting lower...

Purpose The purpose of this study is to examine the impact board diversity (e.g. education, gender, nationality and royal family members) on voluntary corporate social responsibility (CSR) disclosure for a sample banks listed in Arabian Gulf Council countries. Design/methodology/approach authors use Global Reporting Initiative guidelines construct CSR index. empirical analysis based data Cooperation countries over period 2011–2019. To tackle potential issue endogeneity, apply system...

Abstract Information asymmetry and the pressure to conform stakeholders’ expectations cause firms engage in corporate social responsibility (CSR) decoupling – a practice that has severe socioeconomic consequences for firms. Adopting governance perspective, this paper answers novel question: whether board gender diversity (BGD) curbs CSR decoupling. Using battery of sophisticated analyses robustness tests on 9276 firm‐year observations period 2002–2017, our results confirm BGD is negatively...

While extending the scarce literature on determinants of corporate social responsibility (CSR) decoupling, we examine impact CEO power CSR decoupling. Using panel data US firms for 2002–2017, find that increases Our results remain consistent after controlling endogeneity problem. Aligned with managerial theory, our suggest powerful CEOs are more likely to manage performance through

Abstract In this study, we re‐examine the nexus of environmental performance and financial by benchmarking firms relative to their industry peers based on in a given year identify best‐in‐class worst‐in‐class firms. After correcting for distributional issues while using scores (i.e., clustering around median material differences within industries time) ratios potential impact extreme values), find that exhibit higher than average firms). Our findings are robust alternative measures...

Abstract Research Question/Issue We investigate the impact of board co‐option on corporate environmental orientation from perspective waste management. As presents damaging effects natural environment, climate change, and human health, businesses assume an ethical responsibility to conduct their operations in a sustainable responsible manner. Findings/Insights Employing firm‐level production data, we document significant negative relationship between generation, suggesting that co‐opted...

Abstract This study investigates the impact of corruption on green innovation, as may impede or foster innovation in developing economies due to their weak governance systems. We develop a dataset Chinese non‐financial firms listed between 2007 and 2020 apply static dynamic regression techniques. The results indicate highly significant negative association innovation. supports notion that culture reduces corporate legitimacy concerns ( institutional theory ), increases managerial...

We investigate how risk committee and Chief Risk Officer's characteristics affect the risk-taking behavior of Asian commercial banks in aftermath global financial crisis. Using a sample 1480 observations representing 185 from year 2010 to 2017, we find evidence negative significant link between governance mechanisms risk-taking. This is however more pronounced for privately-owned (POBs) than state-owned (SOBs). Moreover, positively influence performance POBs but have no impact on SOBs....

Abstract Using a sample of Chinese firms from 2005 to 2018, we show that with female directors (either executive or independent) are characterized by fewer related party transactions (RPTs), particularly in state‐owned enterprises. Fewer RPTs associated improved subsequent operating performance and, contrast, decreased for no directors, suggesting engage allow only efficient but not opportunistic facilitate the long‐term strategic objectives their firms. Our findings robust using an...

Purpose The purpose of this paper is to examine the impact corporate governance (hereafter, CG) reforms on risk disclosure quality in an emerging economy, namely Pakistan. authors also investigate CG relationship between practices and quality. Design/methodology/approach use a manual content analysis method sample non-financial companies listed PSX-100 index for 2009–2015, pooled ordinary least squares system GMM estimations test research hypotheses. Findings find that have positive results...

Abstract For effective supply chain management, firms should focus on the relationship with their immediate stakeholders in chain, namely, suppliers (upstream) and customers (downstream). This study investigates impact of customer supplier concentration as well business strategy sustainable financial growth, using data 2021 Chinese non‐financial listed from 2006 to 2020. Additionally, it explores moderating effect between growth. We find that higher weakens bargaining power firms, which...

Motivated by the recent surge in scholarly enquiries into role of sustainability committees corporate social responsibility, this study investigates relevance committees' presence and composition to waste management practices, which is still unknown literature. Based on a panel firms listed 42 countries from 2002 2019, we document positively significant (insignificant) relationship between committee generation (waste recycling). In terms composition, find that with large size gender...