Detail Addressing Sustainability Footprint Disclosure for High Pollutant Firms in China and the US: The Roles of Firms Governance Structure, Financing Decisions, and Eco-Technology Bibliografi Author: Agyemang, Andrew Osei ; Yusheng, Kong ; Osei, Abednego Topik: China; environmental regulation; financing decision; governance structure; sustainability footprint disclosure; technological innovation; United State Bahasa: (EN )    Edisi: Volume32, Issue2     Penerbit: John Wiley & Sons Ltd     Tempat Terbit: England    Tahun Terbit: 2025     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Addressing Sustainability Footprint Disclosure for High Pollutant Firms in China and the US The Roles of Firms Governance Structure, Financing Decisions, and Eco-Technology.pdf (621.85KB; 0 download) Abstract In a race toward a sustainable future, corporate actions speak louder than words but what drives firms to reveal their true environmental impact? This study uncovers how governance structures and financing decisions shape sustainability footprint disclosure (SFD) among high-pollutant manufacturing firms in China and the US while exploring the pivotal role of eco-technology in magnifying these effects. Drawing on agency and resource-based theories, we dissect governance into structural, diversity, and process attributes, analyzing data from 149 Chinese firms and 158 US firms from 2000 to 2022. We found robust evidence that, regarding the structural attributes board size and CEO duality positively influence SFD, whilst board independence negatively impacts on SFD. Moreover, the diversity attributes such as age diversity and gender diversity recorded a positive link with SFD whilst foreign nationals recorded a negative link with SFD. In addition, process attributes such as board meetings recorded a positive link with SFD whilst board tenure recorded a negative link with SFD. Financing decisions such as debt financing and equity finance are positively linked to SFD. Notably, eco-technology strengthens the relationship between governance, financing, and SFD. These findings highlight the vital role of corporate boards in shaping sustainability outcomes, offering key insights for policymakers to foster innovation and implement stringent environmental regulations that enhance governance and transparency. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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