This paper examines the heterogeneous links between board gender diversity and corporate social performance in different industries across China. OLS regression models are approximated using data of Chinese from 2009 to 2015. Robustness test two-stage least square (2SLS) methods incorporated cater for robustness endogeneity. Board (BGD) stimulates (CSP) firms with environmental risk exposure regardless critical mass directors’ independence. It does so governance while incorporating effect...

Abstract This study examines the moderated mediation model grounded in natural resource‐based view (NRBV) theory, evaluating influence of green entrepreneurial orientation (GEO) on competitive advantage (GCA) Pakistani manufacturing firms. It emphasises mediating role innovation (GI) and conditional impact absorptive capacity (GAC). The used hierarchical regression analyses a dataset consisting 373 responses. results reveal that GEO significantly influences GCA, with both radical incremental...

Given the contradictory empirical evidence on relationship between green R&D expenditure and corporate Green Innovation performance (GIP), The present research study is a distinctive investigation into moderating impacts of ESG reporting this relationship. We utilized data collection 3,846, firm-year observations A-share listed firms in China from 2016 to 2022 CSMAR Bloomberg databases. firm’s Corporate GIP assessed measured by looking at total quantity patents. Lastly, models with...

Abstract This study contributes to the inconclusive literature on relationship between board gender diversity (BGD) and green innovation (GI). It empirically examines moderating role of normative, mimetic coercive pressures in BGD GI, derived from an industry‐specific isomorphic exhibition institutional theory. Appertaining A‐share listed firms China, findings highlight effect masculinity, environmental sensitivity, regulation level export orientation industry said relationship. Moreover,...

Using the institutional theoretical perspective, this study seeks to unearth antecedents of mixed results in extant literature regarding association between corporate green investment (CGI) and profitability. The utilized a novel dataset comprising environmental research data from Chinese A-share listed companies for period 2010–2019. findings indicate that CGI enhances profitability positive is reinforced by promulgation Environmental Protection Law 2015. Regional development also augments...

This paper studies the effects of a firm’s financial performance (FP) and chief executive officer’s (CEO) duality on quality corporate social responsibility (CSR) disclosure in context state-owned enterprises (SOEs) among Chinese A-share-registered companies. The results depict negative relationship between CEO CSR disclosure. Our demonstrate that better-performing firms disclose information more frequently higher compared with poor performance. role is generally valuable public enterprises;...

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The current research investigates the interplay of board gender diversity (BGD), quality corporate social responsibility disclosure (CSRD), and green innovation performance (GIP) a firm. It examines moderation effect CSRD on relationship between GIP BGD. study inculcates 3,736 firm-year observations A-share listed Chinese firms from 2010 to 2019. Least square dummy variables method, generalized method moments, 2SLS are employed for analysis study. findings foster an affirmative significant...

Abstract Within the expanding literature on interplay of corporate governance and environmental behavior, this study introspects contrastingly reported relationship between board gender diversity (BGD) commitment (CEC). It empirically explores moderating effect coercive (regulation stringency), normative (ethical standards), mimetic pressures (following peers), derived from provincial level isomorphic exhibition neo‐institutional theory, in A‐share Chinese listed firms. Apart confirming...

Abstract This paper unravels an unprecedented interplay between board gender diversity (BGD) and corporate environmental, social, governance (ESG) disputes among Chinese A‐share‐listed nonfinancial companies from 2017 to 2021. Framed within a knowledge‐based sensemaking perspective of institutional frameworks, the research not only illuminates profound impact internal (corporate ratings) external (regional development) factors on this intricate relationship but also brings light...

Purpose Given growing concerns about water scarcity, this study aims to investigate the extent and quality of corporate management disclosures (hereafter disclosures) in countries jurisdictions facing extremely high water-stress levels. Contextual factors, at a macro/country, meso/stock exchange micro/company level, influencing disclosures, are examined. Design/methodology/approach The authors adopted an institutional perspective, integrating multi-level organizational fields, including...

Purpose The purpose of this study is to examine the impact adopting artificial intelligence (AI) on quality corporate sustainability reporting. role committees, including specialist environmental, social and governance (ESG) in moderating dynamic also examined. Design/methodology/approach Regression analysis used analyze ESG/sustainability disclosures listed Chinese companies from 2015 2022. Robustness ensured through fixed effects analysis, while endogeneity concerns are addressed using...

The context of China fosters different contextual factors, which influences the quality corporate social responsibility (CSR) disclosure in comparison to firms across rest world. Political ties at a level are one these vital factors. This paper studies influence firm-level political (PT) and executive turnover (ET) on CSR shareholding status departing Chinese listed A-share firms. Stakeholder Agency theories applied dissemination disclosures whereby we used 20,578 firm-years interpretations...

This paper proposes a method for Urdu language text search in image based Text.In the proposed two databases of images have been created; first one training purpose and another testing purpose.Training database is named 'TrainDatabase' as 'TestDatabase'.Training consists all characters different shapes.Eigen values Eigen vectors to be placed TrainingDatabase are calculated.Only those having highest kept.A feature vector each TrainDatabase calculated by algorithm.A threshold value chosen such...

Purpose Given the emerging importance of chief financial officer’s (CFO) role, this study aims to probe into prevalence corporate social responsibility (CSR) assurance practices in China and examine whether or not CFO foreign, professional academic experience affects likelihood CSR decision. Design/methodology/approach All A-share listed Chinese companies during year 2008–2017 with 5,144 firm-year observations have been investigated for study. Findings This finds a positive effect foreign on...

Abstract This study investigated the relationship between executive turnover (ET) and quality of corporate social responsibility disclosure (CSRD) at firm level. The role political embeddedness (PE) in association ET CSRD Chinese listed A-share firms is also inspected. We employed 20,850 firm’s/year observations 2010 2016. An inverse was found as well PE quality. In addition, findings disclose that moderates a firm’s whilst impact on company's more pronounced for with low level PE....

This paper investigates the correlation between quality of corporate social responsibility disclosure (CSRD) and financial performance (FP). It also moderating role chief executive officer power (CEOP) in relationship CSR firm value (FV) Chinese listed companies. The evidential research used up-to-date sample (3, 248) unbalanced findings for period 2014-2020, from registered firms Shenzhen Shanghai Stock Exchanges as samples study. As a starting point technique, STATA 15 has been to test...

Purpose Given the regional diversity in China, this study aims to provide an empirical evaluation of how organizational stakeholders (i.e. customers, employees, suppliers and shareholders) affect corporate environmental sustainability investment (ESI). Design/methodology/approach To empirically investigate influence on ESI, used regional-level data consists Chinese A-share stocks for years 2009–2019. Findings This study’s findings show that pressure from employees has a significant effect...

This research investigates the psychological health of tourism industry's workforce in midst COVID-19 context Chinese Tourism Industry. We have employed stress theory for predictive analysis and hypothesis crafting terms mediator (financial dissatisfaction) moderators (quality marital relationship family income). Path has been used to evaluate different relationships while adopting ABCX model. The findings confirm that alongside economic livelihood impacts unemployment, also suffered from...

Given the contesting empirical literature on relationship between Research and Development (R&D) investment firms' green innovation performance (GIP), current research is a unique study to look at moderating effects of corporate social responsibility disclosure (CSRD) this relationship. We used dataset 3248 firm-year observations A-share listed firms in China from (2012-2020). The CSRD issued by Chinese Stock Exchange Accounting Database (CSMAR) measure CSR information. Corporate GIP firm...

<title>Abstract</title> The rapidly transforming global economic landscape emphasizes ESG performance integration to enhance corporate profitability and competitiveness. This study investigates concern construct relationship of China’s non-financial companies Shanghai Shenzhen stock market listed during 2016-2022. Utilizing data from credible sources, including Bloomberg, this research evaluates through a comprehensive score examines its with profitability, commitment. Hence, employs robust...