Environmental responsibility and disclosures by SMEs: Issues, challenges, and future directions

Cho, Charles H.; Jarvis, Robin; Roloff, Julia; Shaukat, Amama

doi:10.1002/bse.2704

Cited by 2 publications

(3 citation statements)

References 17 publications

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“…With growing economic challenges associated with issues related to climate change and social inclusion, there is a heightened interest on identifying how banks make long‐term decisions that explain these topical global concerns (Alessi et al, 2021; Emerton & Jones, 2019). Notably, the economic issues and the recent global crisis have increased the debate on the importance of corporate environmental agenda toward sustainable business (Adu, 2021; Cho et al, 2021; Kartadjumena & Rodgers, 2019).…”

Section: Introductionmentioning

confidence: 99%

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Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms

2022

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This paper contributes to the extant business strategy and sustainable development literature by investigating the effect of a broad corporate governance disclosure index on executive compensation and, subsequently, determines the extent to which the pay‐for‐sustainability sensitivity is moderated by corporate governance mechanisms. Employing data collected from 16 Sub‐Saharan Africa countries over the period from 2007 to 2018, the findings are as follows: First, we report that better‐governed banks pay lower compensation packages to their executives. Second, we find that executive compensation increases sustainable banking disclosures in the countries. Third, the findings show that executive compensation is negatively associated with environmental performance. Finally, we detect that the association between executive pay and sustainable banking performance is significantly moderated by corporate governance mechanisms, revealing that the pay‐for‐sustainability sensitivity is mainly positive and improves in banks with high corporate governance quality. This implies that the pay‐for‐sustainability sensitivity is contingent on the quality of the bank's internal governance mechanisms. Our findings have key implications for banking practitioners, regulators, environmental activists, and policy‐makers.

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Section: Introductionmentioning

confidence: 99%

“…Notably, the economic issues and the recent global crisis have increased the debate on the importance of corporate environmental agenda toward sustainable business (Adu, 2021;Cho et al, 2021;Kartadjumena & Rodgers, 2019).…”

Section: Introductionmentioning

confidence: 99%

Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms

2022

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“…Therefore, the key to achieving sustainable development in the Philippines is seeking more nuanced explanations on how SMEs can be supported towards proactively adopting business activities, practices and innovation strategies that are less harmful to the natural environment (Koirala, 2018; Ponzi, 2019; UNDP, 2020). Towards this goal, there is a growing research interest in environmental sustainability in the context of SMEs in developing economies (Cho et al, 2021; Koirala, 2018; Roxas, 2021; UNDP, 2020; Zahoor & Gerged, 2021).…”

Section: Introductionmentioning

confidence: 99%

Eco‐innovations of firms: A longitudinal analysis of the roles of industry norms and proactive environmental strategy

Roxas

2021

Bus Strat Env

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There is scant empirical longitudinal evidence in the extant eco-innovation literature on how industry norms, standards and expectations influence firms' strategic choices and innovation activities in the context of environmental sustainability. This study fills this research gap by determining the causal effects of industry norms that promote environmentally sustainable business practices on developing a firm's proactive environmental strategy, which propels a firm's eco-innovation outputs or those innovations considered environmentally sustainable. It utilises two waves of survey data involving 274 small and medium enterprises and the cross-lagged panel method of longitudinal analysis to bring to light the explanatory mediating power of a firm's environmental strategy as a response to industry norms that push firms to pursue eco-innovations. Drawing on institutional and strategic adaptation theories, this study's main findings on the causal and predictive temporal effects of industry norms on firm strategy and eco-innovation offer robust empirical evidence that extends and overcomes the shortcomings of previous studies on firm-level eco-innovation and its institutional and strategy-related determinants. This article presents the significant theoretical, empirical, methodological and practical implications of the study.

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Environmental responsibility and disclosures by SMEs: Issues, challenges, and future directions

Cited by 2 publications

References 17 publications

Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms

Executive compensation, environmental performance, and sustainable banking: The moderating effect of governance mechanisms

Eco‐innovations of firms: A longitudinal analysis of the roles of industry norms and proactive environmental strategy

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