The impact of chief sustainability officer on sustainability performance: a mediation role of corporate governance

IF 1.3 Q1 LAW
Maali Kachouri, Rakia Riguen
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引用次数: 0

Abstract

Purpose

The purpose of this paper is to argue the relationship between chief sustainability officer, sustainability performance and corporate governance. Specifically, this paper aims to empirically examine the mediation role of corporate governance on the relationship between chief sustainability officer and sustainability performance.

Design/methodology/approach

The study sample includes 484 European companies that were listed on STOXX Europe 600 index between 2010 and 2022. There are 15 supersectors and 17 nations.

Findings

Results of this study show that the profile of chief sustainability officer has a positive impact on sustainability performance. In addition, the corporate governance mediates the relationship between chief sustainability officer and sustainability performance.

Practical implications

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, the results would be interesting in discovering the dynamic relation between chief sustainability officer, sustainability performance and corporate governance. For investors, these show that the existence of chief sustainability officer provides sustainability performance from good corporate governance mechanisms. For regulators, these advise the worldwide policy maker to give the importance to chief sustainability officer roles to improve the engagement of firms in sustainability performance reporting.

Originality/value

This paper extends the existing literature by examining the mediation impact of corporate governance on the relationship between chief sustainability officer and sustainability performance in the European context.

首席可持续发展官对可持续发展绩效的影响:公司治理的中介作用
本文旨在论证首席可持续发展官、可持续发展绩效和公司治理之间的关系。具体而言,本文旨在实证研究公司治理对首席可持续发展官与可持续发展绩效之间关系的中介作用。研究样本包括 2010 年至 2022 年期间在 STOXX 欧洲 600 指数上市的 484 家欧洲公司,其中有 15 个超级行业和 17 个国家。研究结果研究结果表明,首席可持续发展官的形象对可持续发展绩效有积极影响。此外,公司治理也是首席可持续发展官与可持续发展绩效之间关系的中介。对于学术研究人员来说,研究结果有助于发现首席可持续发展官、可持续发展绩效和公司治理之间的动态关系。对投资者而言,这些结果表明,首席可持续发展官的存在能从良好的公司治理机制中提供可持续发展绩效。对于监管者来说,这些结果建议全球政策制定者重视首席可持续发展官的作用,以提高企业在可持续发展绩效报告中的参与度。 原创性/价值 本文通过研究欧洲背景下公司治理对首席可持续发展官与可持续发展绩效之间关系的中介影响,对现有文献进行了扩展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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