..., showing that busy directors bring valuable external knowledge that enhances biodiversity performance. It also expands the corporate governance literature by emphasizing the importance of board characteristics for environmental performance. Practical implications In line with the United Nations...

... 01 2024 01 05 2024 18 07 2024 27 07 2024 20 08 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Green credit guidelines policy ESG scores Sustainable development Environmental performance Speculative behavior...

.... Findings The findings suggest that digital finance significantly inhibits firms’ environmental information disclosure. Digital finance increases firms’ motivation to meet low-income customers’ demands, which is achieved at the expense of environmental performance, leading to deteriorated environmental...

... Environmental performance Masculinity Editor-in-Chief, Carol Adams, and the Associate Editor involved in the publication process. The authors would also like to thank anonymous reviewers for their valuable contribution in providing suggestions for improving the study. The financial support from North...

... for environmental performance exists at strategic and operational levels, as well as beyond the SMEs’ boundaries. Practical implications Various internal controls are put forward for SME owner-managers to meet environmental targets (e.g. gamification and interpersonal communication strategies). This builds upon...

...Hüseyin Temiz Purpose This study aims to investigate the effects of environmental performance (EP) of firms and its pillars on both cost of debt and equity (COF) in emerging market context. Design/methodology/approach This study uses 4,152 firm-year observations covering the years 2015–2019...

...Salim Khaleel Khalid; Claire Beattie; John Stehpen Sands Purpose This study aims to explore the barriers and motivations to integrating environmental performance into balanced scorecards (BSCs). Design/methodology/approach This research adopted a qualitative case study approach with semi...

...Masood Nawaz Kalyar; Aftab Shoukat; Imran Shafique Purpose The purpose of this study is to examine how individual dimensions of green supply chain management (GSCM) practices affect firms’ financial performance directly and through environmental performance. Furthermore, the authors investigate...

...Felice Matozza; Anna Maria Biscotti; Elisabetta Mafrolla Purpose This paper aims to examine whether firms in polluting industries improve their environmental performance to effectively repair their financial reputation in the aftermath of an accounting restatement – a financial reputation-damaging...

...Grace T. Solovida; Hengky Latan Purpose This paper aims to test a conceptual framework that describes the relationship between environmental strategy, environmental management accounting and environmental performance. In this paper, the authors argue that environmental strategy can directly...

... Emerald Publishing Limited Licensed re-use rights only Toxics Release Inventory Environmental performance Managerial ability Chemical releases Environmental Protection Agency Managerial ability refers to the knowledge, skills and experience embodied within an individual (Kor, 2003...

...Md. Borhan Uddin Bhuiyan; Jill Hooks Purpose The way in which a firm’s actions are perceived by others is driven by the individual values and ethics of directors (Ntim and Soobaroyen, 2013). The purpose of this paper is to examine the effects of “problem” directors on the environmental performance...

... and integration of such information. The paper also seeks to examine whether the availability of such a system would lead to improved environmental performance. Design/methodology/approach The paper investigates responses from a survey of Chief Financial Officers or chief management accountants in the top 200...

...Elizabeth Connors; Holly H. Johnston; Lucia S. Gao Purpose The study aims to evaluate the informational value to investors of the Toxics Release Inventory (TRI) as an external outcome measure of corporate environmental performance. Emphasis is placed on the market response differences between...