... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Tax avoidance Eco-innovation Board efficiency Stakeholder theory International evidence In response to growing environmental challenges such as pollution, resource scarcity and ecological degradation, firms...

... institutional pressures are significantly associated with environmental performance. H1(c). Normative institutional pressures are significantly associated with environmental performance. The stakeholder theory assumes that doing business requires value which needs to be shared among...

..., underpinned by stakeholder theory, are government, shareholder, creditor, consumer and supplier, competitor, auditor and manager, amongst others (Mitchell et al., 1997 ; Belal, 2002). The internal factors are underpinned by legitimacy theory and includes such factors as, firm size, age...