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This paper examines the impact of the COVID-19 pandemic on low-carbon consumption of dairy products through informational interventions. The empirical findings seek to enlighten developing countries' efforts in coping with climate change and potential dietary transitions.

A randomized controlled trial was designed to examine the effects of purpose-differentiated information interventions on individual dairy consumption. The experiment recruited and randomly assigned 1,002 college students into four groups to receive (or not) environmental or/and health information interventions.

The empirical analysis finds that health and combined information interventions have a positive impact on dairy consumption, while environmental information interventions' effect on dairy consumption is insignificant. In the context of the pandemic, health information interventions positively affected participants' perceptions and preferences for dairy products by delivering knowledge about their role in boosting immunity. However, environmental information interventions failed to do the same things as their insignificant effects on both perception and preference.

Macro-external shocks, such as public health events, may offset the impact of universal information interventions promoting pro-environmental behaviors. For a smooth dietary transition to achieve long-term environmental sustainability, diverse stakeholders must be included in more individualized interventions to guide daily consumption, especially in developing countries with large populations.

This paper aims to investigate the potential mediating effect of environmental disclosure on the relationship between corporate governance and the disclosure of social information by disaggregating Bloomberg ESG (Environmental-Social-Governance) scores. The polluting level of a company is examined for its potential moderating effect.

The focus is on the S&P 500. A structural equation model (SEM) is proposed that considers the effects of governance board constructs on the voluntary disclosure of social information (S-score) mediated by the voluntary disclosure of environmental information (E-score). The model is fit separately for two groups of companies (high-polluting and low-polluting), and the path coefficients are compared.

Consistent with prior research, board independence, gender diversity, and size positively impact voluntary environmental disclosure; board age is found to have a significant but negative effect. The estimated path coefficient from E-score to S-score is strong, positive, and significant; environmental disclosure fully mediates the relationship between corporate governance and social disclosure. This path coefficient is significantly greater for those companies in the high-polluting group.

The findings indicate that high-polluting companies may engage in increased voluntary disclosure of social information as reputation insurance. E-score fully mediates the relationship between corporate governance and S-score more strongly for high-polluting companies, suggesting this group is more likely to engage in and report on socially responsible behaviors to deflect attention away from environmental performance (i.e. greendeflecting).

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

This paper aims to examine the impact of corporate environmental transparency (CET) on corporate financial performance under a mandatory environmental disclosure policy in China, the largest carbon-emitting country. It aims to clarify the concept of CET and investigate its short-term financial implications for key pollutant-discharging entities (KPEs).

A multidimensional model is used to construct a comprehensive CET index for KPEs in China. Empirical tests are conducted to assess the relationship between CET and corporate financial performance.

The study finds a negative relationship between CET and corporate financial performance in the short term. Increased environmental transparency necessitates higher environmental resource allocation, adversely affecting profits. The results remain unchanged from a battery of robustness tests. Despite mandatory disclosure, companies tend to provide general and vague information rather than specific and meaningful environmental data.

The findings provide rich practical implications for policymakers to improve a mandatory environmental disclosure policy. The paper also contributes to the existing knowledge by developing a measure of CET and presenting new evidence to the debate on whether corporate environmental disclosure can be regarded as transparency.

Policymakers are advised to refine mandatory environmental disclosure regulations to ensure genuine transparency and to implement policy measures that alleviate the financial burdens of companies with high CET levels, thereby encouraging sustainable practices.

This paper contributes to the existing knowledge by developing a measure of CET and providing new evidence on the debate over whether environmental, social and governance (ESG) disclosure equates to transparency. It emphasizes the complexity of transparency and the inadequacy of current environmental disclosure practices among KPEs. The study underscores the need for financial support for companies with high CET levels to alleviate short-term financial strains and promote long-term sustainability.

This study aims to investigate the relationship between corporate environmental responsibility (CER) and risk-taking in Chinese A-share listed companies from 2011 to 2020. It seeks to understand the influence of CER on risk-taking behavior and explore potential moderating factors.

A quantitative approach is used, using data from Chinese A-share listed companies over the specified period. Regression analysis is used to examine the relationship between CER and risk-taking, while considering moderating variables such as performance aspiration, environmental enrichment and contextual factors.

The findings indicate that CER positively influences corporate risk-taking, with significant impacts on information asymmetry and corporate reputation. Moreover, positive performance aspiration strengthens the effect of CER on risk-taking, while negative performance aspiration and environmental enrichment weaken this effect. Cross-sectional analysis shows that the positive association between CER and risk-taking is more prominent for firms located in areas with strict environmental regulation, for nonstate-owned firms, and for firms with higher levels of internal control.

This research contributes to the literature by providing insights into the dynamics between CER and risk-taking in the Chinese market context. It expands existing knowledge by considering the influence of performance aspiration on this relationship, offering practical implications for firms seeking to enhance corporate performance through strategic management of environmental responsibilities.

Given the heavy pollution feature of the construction industry, construction corporations need to adopt an effective environmental governance strategy. The quality and quantity of environmental information disclosure (EID) implementation, as an essential part of a corporate environmental governance strategy, is impacted by the characteristics of the top management team (TMT). This paper aims to analyze the relationship between the demographic characteristics of the TMT (i.e. gender, age, tenure, educational level, and duality) and corporate EID.

Using data from listed construction corporations generated between 2014 to 2018 in China, this study employs the Tobit regression model to test the research hypotheses. Also, this study applies a novel analytical approach, necessary condition analysis (NCA), to conduct a series of additional tests.

The results reveal that tenure and educational level are significantly and positively related to EID, while gender, age, and duality in the executive role are not significantly related to EID. When considering the TMT size as a moderator, the TMT age is positively related to the corporate EID, and the size of the TMT acts as a moderator to weaken the positive effect of the TMT age on the EID. The NCA results show that TMT gender, age, tenure, and educational level are necessary when the levels of EID exceed 40%.

Our findings suggest that TMT characteristics have a relatively significant effect on corporate EID levels, which extends EID research to the construction industry. Corporate planners can endeavor to shape TMT characteristics to improve EID levels. The results of NCA provide insights into what TMT characteristics construction corporations need to satisfy in their pursuit of transparent EID, as well as the levels at which these characteristics are desired.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

The purpose of this study is to examine the contribution of environmental knowledge and environmental sensitivity on the green purchasing intention of Bangladeshi consumers by using an extended theory of planned behavior.

Quantitative research method was used to collect 369 data by using a convenient sampling method. Data was analyzed using partial least square while a structural equation model was applied to measure causal relations among the variables.

The findings of this study demonstrate that subjective norms, attitude toward green products and perceived behavioral control have a positive and significant relationship with green purchasing intention. Moreover, environmental knowledge has also a positive and significant relationship with environmental sensitivity. There is a positive and significant association between environmental sensitivity and attitude toward green products, while the relationship between environmental knowledge and attitude toward green products was found insignificant. Quality of green products does not moderate the relationship between attitude toward green products and green purchasing intention. The results further indicate that environmental sensitivity mediates the relationship between environmental knowledge and attitude toward green products. Attitude toward green products also mediates the relationship between environmental sensitivity and green purchasing intention. At the same time, environmental sensitivity and attitude toward green products jointly mediate the relationship between environmental knowledge and green purchasing intention. However, attitude toward green products does not mediate the relationship between environmental knowledge and green purchasing intention.

This study may be used to guide managers who are planning to launch green products in the Bangladeshi market for choosing their target markets and a great insight for the government to produce environmentally friendly consumption policy for citizens and environmental conservation.

In view of the significance of intangible organizational resources and firm sustainability, this study investigates the mediating role of ambidextrous green innovation and the moderating effects of resource orchestration capability in the relationship between green entrepreneurial orientation and green performance.

The research employed a quantitative analysis technique using hierarchical linear regression and a moderated mediation approach on a sample of 409 managers from UAE manufacturing firms to investigate the proposed relationships among the variables.

The research results show that a firm’s green performance is influenced by its green entrepreneurial orientation. Green innovation, both exploratory and exploitative, mediates the link between green entrepreneurial orientation and green performance. Moreover, the association between green entrepreneurial orientation and exploitative green innovation, as well as between exploitative green innovation and a firm's green performance, is strengthened by resource orchestration capability. The findings of the moderated mediation show that when resource orchestration capacity is high, exploitative green innovation has a greater mediating effect on green entrepreneurial orientation and green performance.

This study provides valuable insights for manufacturing firms to achieve sustainable performance and reduce their environmental impact. Firms should adopt proactive environmental strategies and innovative approaches to achieve sustainable green performance by adopting green entrepreneurship and establishing ambidextrous green innovation.

This study contributes to the literature on GEO, ambidextrous green innovation, resource orchestration capability, and green performance. These results provide insight into fostering green innovation in the manufacturing industry, deepen the theoretical foundation for green entrepreneurship, and advance the field of green entrepreneurship study.

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.

This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.

This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.

The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.

This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.