“…Next, we explore the types and measurements of CSI. Considering that environmental, social, and corporate governance are important aspects in evaluating corporate sustainability (Gillan, Koch, & Starks, 2021; Kolbel, Busch, & Jancso, 2017; Napier, Knight, Luo, & Delios, 2023), CSI, as a behavior that (potential) undermines corporate sustainability (Lin-Hi & Muller, 2013), is also principally reflected in these three aspects. Specifically, the environmental aspects of CSI behavior refer to the environmentally damaging behavior of firms, such as damage to climate, water resources, and air (Afrin, Peng, & Bowen, 2022; Jin, Cheng, & Zeng, 2020; Zhang, Ren, Chen, Li, & Yin, 2020).…”