The Green Governance Revolution: How CSR Committee Shapes Corporate Environmental Innovation

被引:0
作者
Meqbel, Rasmi [1 ]
Dwekat, Aladdin [2 ]
Abdeljawad, Islam [3 ]
Zaid, Mohammad A. A. [4 ]
机构
[1] Hashemite Univ, Business Sch, Dept Accounting, Zarqa, Jordan
[2] Annajah Natl Univ, Accounting Dept, Nablus, Palestine
[3] Annajah Natl Univ, Finance & Banking Dept, Nablus, Palestine
[4] Palestine Tech Univ Kadoorie, Fac Business & Econ, Dept Accounting & Auditing, Ramallah, Palestine
关键词
agency theory; corporate governance; CSR committee; environmental innovation; resource dependence theory; FIRM PERFORMANCE EVIDENCE; BOARD-OF-DIRECTORS; SOCIAL-RESPONSIBILITY; SUSTAINABILITY; ASSURANCE; DISCLOSURE; COMPENSATION; MANAGEMENT; DEPENDENCE; DIVERSITY;
D O I
10.1002/bsd2.70166
中图分类号
F [经济];
学科分类号
02 ;
摘要
As global challenges linked to climate change intensify, the need for innovative and effective environmental strategies within corporate settings becomes ever more pressing. Despite growing scrutiny of corporate sustainability practices, the specific impact of dedicated CSR committees and their defining attributes on fostering environmental innovation remains insufficiently understood. This study addresses this gap by examining whether the existence of a CSR committee and its attributes (i.e., size, independence, chair independence, and meeting attendance) influence environmental innovation. Drawing on a global sample of non-financial firms listed in the Bloomberg World Large and Mid-Cap Index from 2013 to 2020, our analyses reveal that CSR committee presence accelerates environmental innovation. Furthermore, the size of the CSR committee, independence, and active participation in regular meetings demonstrate a positive and significant effect. By highlighting the critical contribution of well-designed and proactive CSR committees, our findings offer invaluable insights for boards of directors, managerial leaders, and policymakers, guiding the development of governance structures that effectively drive environmental innovation.
引用
收藏
页数:24
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