{"title":"The impact of chief sustainability officer on sustainability performance: a mediation role of corporate governance","authors":"Maali Kachouri, Rakia Riguen","doi":"10.1108/ijlma-02-2024-0063","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"30 1","pages":""},"PeriodicalIF":1.3000,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Law and Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/ijlma-02-2024-0063","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"LAW","Score":null,"Total":0}
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.
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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