This paper investigates the impact of life expectancy on carbon emission, in Saudi Arabia. Additionally, we examined the role of governance to achieve carbon neutrality status. We used the novel dynamic ARDL technique for estimations. This is one of the pioneer studies that analyze the role of life expectancy to control carbon emissions. The coefficients of life expectancy, education, and political stability are significantly negative. On contrary, governance effectiveness is an obstacle to achieving carbon neutrality. Empirical findings of life expectancy and governance effectiveness are quite surprising. In terms of Vision 2030 estimations, the coefficient of corruption control is significant and negative, indicating that the Saudi government has prioritized corruption control. While governance effectiveness remains positive, the Saudi government still requires governance reforms in order to achieve carbon neutrality goals.
The aim of current study is to investigate the significance of green and blue economic activities to mitigate the carbon emission in Saudi Arabia. We use the time series data which covers the period from 1990 to 2019. For empirical estimations, we use nonlinear ARDL approach which confirms that energy indicators and blue economic indicators are not mature enough to achieve carbon neutrality objectives. However, after Vision 2030 empirics, positive shocks in green indicators are turning down the carbon level. The findings of energy and blue indicators are useful for policy recommendations which help to achieve the sustainable environmental goals of Vision 2030.
The purpose of this paper is to explore the moderating role of gender diversity in corporate board and CEO experience in terms of the relationship between tax aggressiveness and corporate social responsibility of UAE-listed companies. By applying correlation and regression analysis on a data set of 55 firms from 2014 to 2020, it is found that board gender diversity does not moderate the relationship between tax aggressiveness and CSR. However, a female CEO positively moderates this relationship. It is also found that CEO experience negatively moderates the relationship between tax aggressiveness and CSR. It is recommended that policymakers improve checks and balances so that male dominance can be reduced to give women opportunities to be involved in decision-making.
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