... impact of board attendance. Despite this moderating role, the effect of board attendance remains positive and significant. Conversely, the CSR committee has a nonsignificant moderating effect on board expertise. Practical implications The findings emphasize the importance for Saudi Arabian companies...

... and environmental ethics variables have a positive and significant effect on CSR, but environmental ethics does not have a moderating role in the effect of green innovation awareness on CSR. Originality/value This study is important in that it will help to clarify the gray areas in the literature by developing...