Work

The synergistic effect of corporate social responsibility and ESG disclosure on green innovation: evidence from least developed countries

Year: 2024

Type: article

Abstract: Existing literature frequently indicates a positive relationship between corporate social responsibility (CSR) and green innovation (GI), yet findings are not definitive. Furthermore, the potential moderating influence of environmental, social, and governance (ESG) disclosure has not received adequate attention. Therefore, this study aims to explore the moderating role of ESG disclosure in the relationship between CSR and GI among manufacturing SMEs in least developed countries, such as Yemen. To this end, data was collected from 227 Yemeni SME managers/owners and analyzed using SEM-PLS via SmartPLS. The results revealed a positive relationship between CSR and GI. Importantly, ESG disclosure moderates the CSR-GI relationship. These findings have theoretical and practical implications, which are discussed alongside suggestions for future research directions.

Source: Cogent Business & Management

DOI: 10.1080/23311975.2024.2396051

Authors: Murad Baqis Hasan, Ruchita Verma, Dhanraj Sharma, Ahmed Alaqel

Institutions: Central University of Punjab, Future University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Responsible consumption and production

Open Access status: gold

Estimated APC paid: $1,165