References
- Aboelmaged, M. (2018). The drivers of sustainable manufacturing practices in Egyptian SMEs and their impact on competitive capabilities: A PLS-SEM model. Journal of Cleaner Production, 175, 207–221. https://doi.org/10.1016/j.jclepro.2017.12.053
- Alraja, M. N., Imran, R., Khashab, B. M., & Shah, M. (2022). Technological innovation, sustainable green practices and SMEs sustainable performance in times of crisis (COVID-19 pandemic). Information Systems Frontiers, 1–25. https://doi.org/10.1007/s10796-022-10250-z
- Al-Shaer, H., & Zaman, M. (2018). Credibility of sustainability reports: The contribution of audit committees. Business Strategy and the Environment, 27(7), 973–986. https://doi.org/10.1002/bse.2046
- Aragón-Correa, J. A., Hurtado-Torres, N., Sharma, S., & García-Morales, V. J. (2008). Environmental strategy and performance in small firms: A resource-based perspective. Journal of Environmental Management, 86(1), 88–103. https://doi.org/10.1016/j.jenvman.2006.11.022
- Aslam, S., Elmagrhi, M. H., Rehman, R. U., & Ntim, C. G. (2021). Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance. Business Strategy and the Environment, 30(4), 1655–1673. https://doi.org/10.1002/bse.2700
- Baraibar-Diez, E., & Odriozola, M. D. (2019). CSR committees and their effect on ESG performance in UK, France, Germany, and Spain. Sustainability, 11(18), 5077. https://doi.org/10.3390/su11185077
- Baron, R., & Kenny, D. (1986). The moderator-mediator variable distinction in social psychological research. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173
- Bifulco, G. M., Savio, R., Paolone, F., & Tiscini, R. (2023). The CSR committee as moderator for the ESG score and market value. Corporate Social Responsibility and Environmental Management, 30(6), 3231–3241. https://doi.org/10.1002/csr.2549
- Biswas, P. K., Mansi, M., & Pandey, R. (2018). Board composition, sustainability committee and corporate social and environmental performance in Australia. Pacific Accounting Review, 30(4), 517–540. https://doi.org/10.1108/PAR-12-2017-0107
- Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136. https://doi.org/10.1002/bse.506
- Burke, J. J., Hoitash, R., & Hoitash, U. (2019). The heterogeneity of board-level sustainability committees and corporate social performance. Journal of Business Ethics, 154(4), 1161–1186. https://doi.org/10.1007/s10551-017-3453-2
- Chege, S. M., & Wang, D. (2020). The influence of technology innovation on SME performance through environmental sustainability practices in Kenya. Technology in Society, 60, 101210. https://doi.org/10.1016/j.techsoc.2019.101210
- Córdova, C., Zorio-Grima, A., & Merello, P. (2018). Carbon emissions by South American companies: Driving factors for reporting decisions and emissions reduction. Sustainability, 10(7), 2411. https://doi.org/10.3390/su10072411
- De Villiers, C., Jia, J., & Li, Z. (2022). Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data. Accounting & Finance, 62, 4523–4568. https://doi.org/10.1111/acfi.13004
- Dixon-Fowler, H. R., Ellstrand, A. E., & Johnson, J. L. (2017). The role of board environmental committees in corporate environmental performance. Journal of Business Ethics, 140, 423–438. https://doi.org/10.1007/s10551-015-2664-7
- Erauskin-Tolosa, A., Zubeltzu-Jaka, E., Heras-Saizarbitoria, I., & Boiral, O. (2020). ISO 14001, EMAS and environmental performance: A meta-analysis. Business Strategy and the Environment, 29(3), 1145–1159. https://doi.org/10.1002/bse.2422
- Fan, P., Qian, X., & Wang, J. (2023). Does gender diversity matter? Female directors and firm carbon emissions in Japan. Pacific-Basin Finance Journal, 77, 101931. https://doi.org/10.1016/j.pacfin.2022.101931
- Garcia, A. S., Mendes-Da-Silva, W., & Orsato, R. J. (2017). Sensitive industries produce better ESG performance: Evidence from emerging markets. Journal of Cleaner Production, 150, 135–147. https://doi.org/10.1016/j.jclepro.2017.02.180
- García Martín, C. J., & Herrero, B. (2020). Do board characteristics affect environmental performance? A study of EU firms. Corporate Social Responsibility and Environmental Management, 27(1), 74–94. https://doi.org/10.1002/csr.1775
- García-Meca, E., & Martínez-Ferrero, J. (2021). Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries. Journal of Cleaner Production, 298, 126781. https://doi.org/10.1016/j.jclepro.2021.126781
- Han, J. J., Kim, H. J., & Yu, J. (2016). Empirical study on relationship between corporate social responsibility and financial performance in Korea. Asian Journal of Sustainability and Social Responsibility, 1, 61–76. https://doi.org/10.1186/s41180-016-0002-3
- Helfaya, A., & Moussa, T. (2017). Do board’s corporate social responsibility strategy and orientation influence environmental sustainability disclosure? UK evidence. Business Strategy and the Environment, 26(8), 1061–1077. https://doi.org/10.1002/bse.1960
- Hwang, B. N., Huang, C. Y., & Wu, C. H. (2016). A TOE approach to establish a green supply chain adoption decision model in the semiconductor industry. Sustainability, 8(2), 168. https://doi.org/10.3390/su8020168
- Kend, M. (2015). Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions. Sustainability Accounting, Management and Policy Journal, 6(1), 54–78. https://doi.org/10.1108/SAMPJ-12-2013-0061
- Kilian, T., & Hennigs, N. (2014). Corporate social responsibility and environmental reporting in controversial industries. European Business Review, 26(1), 79–101. https://doi.org/10.1108/EBR-04-2013-0080
- King, A., & Lenox, M. (2002). Exploring the locus of profitable pollution reduction. Management Science, 48(2), 289–299. https://doi.org/10.1287/mnsc.48.2.289.258
- Konadu, R. (2017). Gender diversity impact on corporate social responsibility (CSR) and greenhouse gas emissions in the UK. Economics and Business Review, 3(1), 127–148. https://doi.org/10.18559/ebr.2017.1.7
- Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409–424. https://doi.org/10.1016/j.bar.2014.01.002
- Lin, C. S., Chang, R. Y., & Dang, V. T. (2015). An integrated model to explain how corporate social responsibility affects corporate financial performance. Sustainability, 7(7), 8292–8311. https://doi.org/10.3390/su7078292
- Lin, R. J., Tan, K. H., & Geng, Y. (2013). Market demand, green product innovation, and firm performance: Evidence from Vietnam motorcycle industry. Journal of Cleaner Production, 40, 101–107. https://doi.org/10.1016/j.jclepro.2012.01.001
- Mackenzie, C. (2007). Boards, incentives and corporate social responsibility: The case for a change of emphasis. Corporate Governance: An International Review, 15(5), 935–943. https://doi.org/10.1111/j.1467-8683.2007.00623.x
- Miroshnychenko, I., Barontini, R., & Testa, F. (2017). Green practices and financial performance: A global outlook. Journal of Cleaner Production, 147, 340–351. https://doi.org/10.1016/j.jclepro.2017.01.058
- Orazalin, N. (2020). Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy. Business Strategy and the Environment, 29(1), 140–153. https://doi.org/10.1002/bse.2354
- Pucheta-Martinez, M., & Gallego-Alvarez, I. (2019). An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues. Corporate Social Responsibility and Environmental Management, 26(3), 612–627. https://doi.org/10.1002/csr.1707
- Qin, X., Godil, D. I., Sarwat, S., Yu, Z., Khan, S. A. R., & Shujaat, S. (2022). Green practices in food supply chains: Evidence from emerging economies. Operations Management Research, 15, 62–75. https://doi.org/10.1007/s12063-021-00187-y
- Radu, C., & Smaili, N. (2022). Alignment versus monitoring: An examination of the effect of the CSR committee and CSR-linked executive compensation on CSR performance. Journal of Business Ethics, 180, 145–163. https://doi.org/10.1007/s10551-021-04904-2
- Richardson, A. J., & Welker, M. (2001). Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society, 26(7–8), 597–616. https://doi.org/10.1016/S0361-3682(01)00025-3
- Rodrigue, M., Magnan, M., & Cho, C. H. (2013). Is environmental governance substantive or symbolic? An empirical investigation. Journal of Business Ethics, 114, 107–129. https://doi.org/10.1007/s10551-012-1331-5
- Román, C. C., Zorio-Grima, A., & Merello, P. (2021). Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management? Technological Forecasting and Social Change, 163, 120424. https://doi.org/10.1016/j.techfore.2020.120424
- Ruhnke, K., & Gabriel, A. (2013). Determinants of voluntary assurance on sustainability reports: An empirical analysis. Journal of Business Economics, 83(9), 1063–1091. https://doi.org/10.1007/s11573-013-0686-0
- Stratling, R. (2007). The legitimacy of corporate social responsibility. Corporate Ownership and Control, 4(4), 65–73. https://www.virtusinterpress.org/IMG/pdf/cocv4i4p6.pdf
- Shaukat, A., Qiu, Y., & Trojanowski, G. (2016). Board attributes, corporate social responsibility strategy, and corporate environmental and social performance. Journal of Business Ethics, 135, 569–585. https://doi.org/10.1007/s10551-014-2460-9
- Velte, P., & Stawinoga, M. (2020). Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. Journal of Management Control, 31(4), 333–377. https://doi.org/10.1007/s00187-020-00308-x
- Walls, J. L., Berrone, P., & Phan, P. H. (2012). Corporate governance and environmental performance: Is there really a link? Strategic Management Journal, 33(8), 885–913. https://doi.org/10.1002/smj.1952
- Zhu, Q., Sarkis, J., Cordeiro, J. J., & Lai, K. H. (2008). Firm-level correlates of emergent green supply chain management practices in the Chinese context. Omega, 36(4), 577–591. https://doi.org/10.1016/j.omega.2006.11.009