Board attributes and environmental and sustainability performance: Moderating role of environmental teams in Asia and Europe

被引：14

作者：

Almaqtari, Faozi A. ^{[1
]}

Elsheikh, Tamer ^{[2
]}

Hashim, Hafiza Aishah ^{[3
]}

Youssef, Mayada Abd El-Aziz ^{[4
]}

机构：

[1] ASharqiyah Univ ASU, Coll Business Adm, Dept Accounting & Finance, Ibra, Oman

[2] Kafrelsheikh Univ KFS, Fac Commerce, Dept Accounting, Kafrelsheikh, Egypt

[3] Univ Malaysia Terengganu, Fac Business Econ & Social Dev, Kuala Nerus 21030, Terengganu, Malaysia

[4] United Arab Emirates Univ, Dept Accounting, POB 15551, Al Ain, U Arab Emirates

来源：

SUSTAINABLE FUTURES | 2024年 / 7卷

关键词：

Board attributes; Environmental teams; Environmental performance; Sustainability performance; Asia; Europe; CORPORATE SOCIAL-RESPONSIBILITY; GENDER DIVERSITY; INFORMATION DISCLOSURE; FINANCIAL PERFORMANCE; EMPIRICAL-EVIDENCE; GOVERNANCE; FIRM; IMPACT; COMPENSATION; DETERMINANTS;

D O I：

10.1016/j.sftr.2023.100149

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This study investigates the influence of board attributes and environmental teams on environmental and sustainability performance. The study uses panel data of a sample of 8,094 Asian and European corporations from 2016 to 2021. The findings reveal that board attributes positively influence sustainability performance, except for frequent meetings and tenure that negatively influence sustainability performance. Further, environmental teams significantly moderate the association between board attributes and sustainability performance, which is more effective in European than Asian corporations. The study offers guidance for board members and policymakers to enforce sustainability disclosure regulations and encourages firms to establish environmental teams and committees to promote sustainability performance.

引用

页数：16

共 129 条

[1] Exploring the Impact of Sustainability, Board Characteristics, and Firm-Specifics on Firm Value: A Comparative Study of the United Kingdom and Turkey [J].

A. Almaqtari, Faozi ;

Elsheikh, Tamer ;

Tawfik, Omar Ikbal ;

Youssef, Mayada Abd El-Aziz .

SUSTAINABILITY, 2022, 14 (24)

[2]

Aal SIA., 2023, Neutrosophic Systems with Applications, V6, P9, DOI [10.61356/j.nswa.2023.33, DOI 10.61356/J.NSWA.2023.33]

[3] Impact of Sustainability on Firm Value and Financial Performance in the Air Transport Industry [J].

Abdi, Yaghoub ;

Li, Xiaoni ;

Camara-Turull, Xavier .

SUSTAINABILITY, 2020, 12 (23) :1-22

[4] ESG controversies and governance: Evidence from the banking industry [J].

Agnese, Paolo ;

Battaglia, Francesca ;

Busato, Francesco ;

Taddeo, Simone .

FINANCE RESEARCH LETTERS, 2023, 53

[5] The effect of corruption and culture on corporate social performance: an empirical study [J].

Agyei-Mensah, Ben Kwame ;

Buertey, Samuel .

SOCIAL RESPONSIBILITY JOURNAL, 2019, 15 (08) :1071-1086

[6]

Al Amosh H., 2021, J BUSINESS SOCIO EC, V1, P85, DOI [DOI 10.1108/JBSED-07-2021-0094, 10.1108/JBSED-07-2021-0094]

[7] Board diversity effects on environmental performance and the moderating effect of board independence: evidence from the Asia-Pacific region [J].

Al-Jaifi, Hamdan Amer ;

Al-Qadasi, Adel Ali ;

Al-Rassas, Ahmed Hussein .

COGENT BUSINESS & MANAGEMENT, 2023, 10 (02)

[8] Environmental Policies and Firm Value [J].

Al-Najjar, Basil ;

Anfimiadou, Aspioni .

BUSINESS STRATEGY AND THE ENVIRONMENT, 2012, 21 (01) :49-59

[9] Board gender diversity and sustainability reporting quality [J].

Al-Shaer, Habiba ;

Zaman, Mahbub .

JOURNAL OF CONTEMPORARY ACCOUNTING & ECONOMICS, 2016, 12 (03) :210-222

[10] Country-level governance and sustainable development goals: implications for firms' sustainability performance [J].

Almaqtari, Faozi A. ;

Elsheikh, Tamer ;

Hussainey, Khaled ;

Al-Bukhrani, Mohammed A. .

STUDIES IN ECONOMICS AND FINANCE, 2024, 41 (03) :684-723

← 1 2 3 4 5 6 7 8 9 10 →