Moderating role of ethics between Sustainability and Environmental Social Governance

Abstract

The purpose of this paper is to examine the impact of ethical orientation on sustainability engagement and commitment to Environmental Social Governance (ESG) measures and analyze the moderating role of ethical orientation in the relationship between sustainability and ESG. The data collection method used was a survey of 178 supervisors from Saudi Arabian companies. A linear regression analysis was used to examine the direct effect of ethical orientation on sustainability engagement and ESG commitment, as well as its moderating effect. Findings indicate that ethical orientation plays a moderating role and strongly impacts sustainability engagement and ESG commitments.

The Moderating Role of ESG Administration on the Relationship between Tourism Activities and Carbon Emissions: A Case Study of Basic Local Governments in South Korea

“…The current study concentrates on ESG administrative efforts as a mitigation measure for the negative effects of tourism activities on carbon emissions. ESG, an acronym for environmental, social, and governance factors, can be defined as a set of criteria for evaluating an organization's operations and business model concerning its sustainability and ethical impact [63]. Accordingly, ESG administration can denote the systematic and strategic approach that an organization or entity employs to integrate ESG criteria into its policies and practices, aiming to ensure responsible governance at all operational levels [64,65].…”