...Silvia Angeloni Purpose Sustainable tourism is increasingly evaluated through environmental, social and governance (ESG) metrics, yet empirical evidence on the relationship between ESG performance and financial outcomes in the tourism sector remains mixed. Against this background, this study aims...

...Xiangwei Xie; Lisha Zhang; Yating Bai; Hongyu Zhu Purpose Although prior studies have examined the relationship between firms' digital orientation (DO) and environmental, social and governance (ESG) performance, their findings are mixed. The potential nonlinear nature of this relationship...

...Anna Crisci; Luana Serino; Francesco Campanella Purpose Is there a positive effect of ESG performances on the credit access in the hospitality and tourism (H&T) sector? The answer to this research question may help us understand the impact of sustainability performance on the credit access...

...Pishi Xiu; Pingyu Yang; Xuying Lin Purpose Based on the Technology–Organization–Environment (TOE) framework, this study explores how digital transformation (DT) impacts corporate environmental, social and governance (ESG) practices and improves ESG performance. Design/methodology/approach...

...Shijun Huang; Pengcheng Du; Youqing Fan Purpose This study aims to examine how organization-specific immunity (OSI), as a dynamic capability that enables firms to respond to external challenges and opportunities, affects their environmental, social and governance (ESG) performance. By bridging...

...Paolo Agnese; Rosella Carè; Massimiliano Cerciello; Simone Taddeo Purpose This paper investigates the relationship between commitment to ESG practices and firm performance using a synthetic index based on ESG disclosure and ESG performance scores. Design/methodology/approach Using...

...Jiashen Wei; Qinqin Zheng Purpose While prior studies predominantly focus on the overall impact of digital transformation on environmental, social and governance (ESG) performance, this study employs dynamic capability theory to examine two different dimensions of digital transformation, namely...

...Domenico Rocco Cambrea; Fabio Quarato; Giorgia Maria D'Allura; Francesco Paolone Purpose The purpose of the paper is to examine the effect of chief executive officer (CEO) succession on environmental, social and governance (ESG) performance and whether the characteristics of the incoming CEO...

... the individual impacts of environmental, social, and governance (ESG) performance and diversity initiatives, there remains a dearth of comprehensive investigations into how these factors collectively influence carbon emission scores. Drawing on the legitimacy theory, we explore whether ESG and diversity scores...

... performance to overcome the intergroup bias they face. In addition, results also show that companies with a lower level of previous ESG decoupling and having more slack will mitigate the relationship between non-local CEOs and ESG performance. Conversely, firm visibility at a high level will promote...

...Elisa Menicucci; Guido Paolucci Purpose This study explored how board diversity affects environmental, social, and governance (ESG) performance in the Italian banking sector. Specifically, this study examined whether the presence of specific corporate governance (CG) characteristics (board...