A Role a Corporate Governance and Firm’s Environmental Performance: A Moderating Role of Institutional Regulations

Akram, Farheen; haq, Muhammad Abrar ul; Raza, Saqlain

doi:10.32890/ijms.25.2.2018.10498

Cited by 15 publications

(12 citation statements)

References 20 publications

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“…The existing research on government environmental regulation mainly focuses on the type, impacts, and effectiveness of environmental regulation (Ziegler et al, 2012;Cheng et al, 2017;Liu and Li, 2019). For example, existing studies have explored the effects of government regulation on firms' environmental performance (Akram et al, 2018;Lu, 2020;Wang et al, 2020), green technology innovation (Kammerer, 2009;Ai et al, 2021), sustainability, and corporate social responsibility strategies (Schmutz et al, 2020).…”

Section: Government Regulation and Environmental Information Disclosurementioning

confidence: 99%

Government Regulation, Executive Overconfidence, and Carbon Information Disclosure: Evidence From China

et al. 2021

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Climate change has put countries around the world under great pressure to reduce greenhouse gas emissions. Chinese government has proposed that China will strive to peak carbon dioxide emissions before 2030 and achieve carbon neutrality before 2060. A low-carbon lifestyle is becoming a new trend in China. Therefore, the products of firms that actively respond to climate change are more popular for consumers in China. In the Internet era, the carbon information disclosed by firms has become an important way for consumers to understand the behavior of firms in responding to climate change. In the existing literature on the influencing factors of carbon information disclosure, the psychological factors of executives are seldom investigated. Using a sample of Chinese listed firms in low-carbon pilot provinces and cities during the period of 2015–2019, this study explores the influence of government regulation and executive overconfidence on the quality of carbon information disclosure. The results show that government regulation has a significantly positive impact on the quality of carbon information disclosure. The results also reveal that executive overconfidence negatively affects the quality of carbon information disclosure. Moreover, executive overconfidence negatively moderates the relationship between government regulation and the quality of carbon information disclosure. Our findings make a significant contribution to the role of executive’s psychological factors in firm’s behaviors and provide new insights and policy implications for government, firms, consumers, and other stakeholders.

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Section: Government Regulation and Environmental Information Disclosurementioning

confidence: 99%

Government Regulation, Executive Overconfidence, and Carbon Information Disclosure: Evidence From China

et al. 2021

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“…Institutional theory indicates that legal systems and government policies effectively affect corporate responses to regulations. For example, the institutional context significantly affects the efficacy of corporate governance in promoting proactive environmental policies (Akram et al, 2018). As discussed by Wei et al (2017), in a weak institutional environment, the government may not play an effective monitoring role in reducing pollution.…”

Section: Additional Analysesmentioning

confidence: 99%

Environmental tax incentives and corporate environmental behaviour: An unintended consequence from a natural experiment in China

Boubaker

Cheng

Liao

et al. 2023

Euro Fin Management

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Using the implementation of the Environmental Protection Tax (EPT) Law in China as a natural experiment, we explore the impact of environmental tax incentives on corporate environmental engagement. Evidence shows that, after the implementation of the EPT Law, there exists a significant improvement in the environmental performance of firms located in regions with increased EPT rates. However, our results reveal an unintended consequence that this effect is more salient for nonheavy‐polluting companies rather than for heavy polluters that are more targeted by the EPT Law.

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“…Firm age FA Firm age was measured in terms of the number of years the companies had been listed (Akram. et al, 2018).…”

Section: Control Variablesmentioning

confidence: 99%

Effect of Corporate Governance on Environmental Performance: Empirical Evidence from Zimbabwe

Bosun-Fakunle¹,

Mary²,

Gbenga³

2023

AJIBM

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The increasing pressure on environmental responsibility from shareholders, government regulators and the public led to the need for companies to pay more attention to the environmental impact of their operations. This study has been carried out to investigate the effect of corporate governance on environmental performance in Zimbabwe. Board size, board independence, gender diversity, managerial ownership and institutional ownership were used to proxy corporate governance while Global Initiative Reporting Index (GRI) was used to proxy environmental performance and firm age was introduced as a control variable. Exposit research design was adopted, data were collected from the annual reports of listed 27 manufacturing companies on the Zimbabwe Stock Exchange using census sampling techniques and panel regression analysis was used to analyze the data collected. The findings showed that board size, gender diversity and managerial ownership have a positive and significant effect on environmental performance while board independence and institutional ownership have positive and insignificant effects on environmental performance. It was concluded that corporate governance variables are important considerations in achieving a good environmental performance and recommended that good number of board size and women should be encouraged for objective and gender-balanced decision making as regards environmental issues.

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A Role a Corporate Governance and Firm’s Environmental Performance: A Moderating Role of Institutional Regulations

Cited by 15 publications

References 20 publications

Government Regulation, Executive Overconfidence, and Carbon Information Disclosure: Evidence From China

Government Regulation, Executive Overconfidence, and Carbon Information Disclosure: Evidence From China

Environmental tax incentives and corporate environmental behaviour: An unintended consequence from a natural experiment in China

Effect of Corporate Governance on Environmental Performance: Empirical Evidence from Zimbabwe

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