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Governance can often be assessed as one part of directing companies’ action toward something better. This study examines how governance quality at the country level and firm level can affect sustainability performance that aligns with sustainable development goals (SDG). Prior academic literature explains that if a country has a low institutional condition, it is a great challenge to implement sustainability. However, the internal awareness of the company to implement sustainability plays an important role as well. To examine the research question, this study uses the banking sector as a research sample with an observation period from 2017 to 2019. Prior literature overlooks research in the banking sector and does not feature country-level governance with firm-level governance. The data were collected either from the annual report or sustainability report, which comprises 141 companies, with the total observation of 423 firm-year. This study used panel data regression analysis and was based on the Hausman Test; it shows that random effect is used to test the hypothesis. This research finds that good quality governance at the country level, results in good sustainability performance. However, contrary to expectations regarding the quality of firm-level governance, which is thought to be positively related to sustainability performance, this study found a negative relationship. The argument that might answer the finding is the existence of governance conditions at the state level and at the firm level that mutually subsidize each other. This research contributes to policymakers continuing to provide counseling and improve institutional conditions to motivate companies to support the achievement of the SDGs. Companies should also pay attention to the effectiveness of their internal governance and strive to use stakeholder opinions as a guide in the realization of SDGs.

The main objective of the quantitative study is to ascertain the relationship between the circular economy (CE) and carbon emissions. And also, the study examines the threshold beyond which the quality of governance reduces carbon emissions.

The autoregressive distributed lag approach is employed for the econometrics analysis. The study employed quarterly data from 2006Q1 to 2017Q4 on Ghana.

The results indicated that, although the CE had a positive and significant effect on carbon emissions, the moderating term had an adverse and significant effect on carbon emissions. This result suggests that to mitigate carbon emissions, a robust and efficient quality of institutions should be sustained. Finally, the study also identified a quality of governance threshold of 1.155 beyond which a shift to a CE would result in a reduction in carbon emissions.

The study recommends that policymakers should initiate policies that would enhance quality governance.

The main contributions of the study are that the paper ascertained the threshold beyond which quality of governance assists circular economic practices to mitigate carbon emissions. Also, the study revealed that quality of governance is a catalyst to promote circular economic practices in reducing carbon emissions. Finally, the study ascertains the long-run effect of the variables of interest on carbon emissions.

Governance quality has been a dominant factor to formulate policies for the development of financial institutions in the world. Therefore, this study aims to explore the impact of governance quality on financial institutions along with globalization in the case of Pakistan.

Time series data from 1996 to 2018 are considered for analysis. The NG-Perron is applied to check the order of integration. In addition, Kim and Perron (2009) structural break unit root test is used to identify break years. The autoregressive distributive lags (ARDL) bound testing approach is used to detect the long-run association among governance quality, financial institutions and globalization.

The results of unit root analysis show that all series are stationary at a different level of integration, I(0)/I(1). However, the long-run association is detected in the presence of break years. The authors find a positive impact of governance quality to determine financial institutions in the long-short-run. Similarly, globalization also enhances financial institutions but only in long run.

This study fills the gap in the economic literature by exploring the linkages between the financial institution and disaggregated governance indicators in the case of Pakistan. Moreover, a role of structural break is also captured during analysis. This study also opens some new insights for policymaking.

This study aims to examine the factors influencing the quality of corporate governance in South Africa (SA) and Kenya. Firm-level variables including performance, firm size, leverage, investment opportunities and audit quality were identified from the corporate governance literature.

The study used panel data of 247-firm years obtained from the annual reports of the 50 largest companies listed on the Johannesburg Securities Exchange (JSE) of SA and 234-firm years obtained from the 49 companies listed on the Nairobi Stock Exchange (NSE). The author then used content analysis to extract the study variables from the annual reports and multiple regression analysis to determine their relationship.

The study found audit quality and firm performance as the main factors influencing the quality of corporate governance in Kenya and SA. There are also differences in the quality of corporate governance between the two countries.

First the study sample consists of the 50 largest firms listed in the JSE of SA and another 49 companies listed in the NSE of Kenya. Since these are large companies, the results may not be generalized to other smaller firms operating in both SA and Kenya. Second, this study is constrained to SA and Kenya. Firms in other developing countries may differ from their SA and Kenyan counterparts.

The results of this study are important to the King Committee and other corporate governance regulators in Sub-Saharan Africa, in their effort to improve corporate governance practices, minimize corporate failure and protect the well-being of the minority shareholders. Furthermore, the study contributes to the understanding of the variables affecting the quality of corporate governance in developing economies of Africa.

The purpose of this paper is to provide an overview of the state of clinical governance practices globally as well as a more detailed examination of the clinical governance landscape in Canada. The paper explores the concept that established clinical governance practices are more important than ever as healthcare systems are increasingly under pressure to reduce costs while dealing with the challenges of ageing populations. Additionally, it suggests that healthcare could benefit by studying and adopting some of the successful governance policies that exist in other jurisdictions or sectors where quality and safety are an integral part of their governance mandate, such as the airline or nuclear energy sectors.

This paper explores the status of clinical governance practices in Canada. This is achieved through a combination of author experience in addition to the review of existing literature and assessments on clinical governance practices and patient safety.

While individual success stories can be found, standardized clinical governance practices across the range of healthcare providers remain largely absent. By focussing on standardized processes, and by placing an emphasis on improved clinical governance, healthcare providers can control and in some cases lower costs while improving efficiency and increasing patient safety. While progress has been slow for many years, the authors speculate that healthcare has reached a tipping point. As information systems develop and become more reliable and robust, and systems move to a patient-centric collaborative approach to care, there is a tremendous opportunity for healthcare and life sciences organizations to exploit and capitalize on both their growing information repositories, and the big data trends that have been embraced and leveraged by other sectors in recent years.

Managing costs and delivering safe, efficient care to patients remain top considerations for healthcare boards and healthcare systems alike. As healthcare systems grapple with the increasing costs and risk associated with ageing populations and a more complex healthcare delivery model, effective clinical governance policies focussed on quality outcomes are essential.

This paper highlights the responsibility of healthcare boards to learn lessons from other safety-critical industries and develop their own capacity to evaluate progress toward the goals identified above. It also provides insight into the role that leaders on both the corporate and clinical sides of the industry have to play, and the need for meaningful measures that will drive a quality agenda. The paper also emphases the link between established clinical governance practices and greater efficiency, reduced costs and improved patient safety.

We proposed a model in which culture plays a dominant role, along with religion and legal origin, in determining the quality of governance in a country. We examined four dimensions of culture and four measurements of governance quality across 71 countries. Our empirical results demonstrated the dominant role played by culture, over and above religion and legal origin, in explaining governance quality. As culture is persistent and unlikely to be easily changed, efforts to improve governance quality might be doomed to failure in nations with cultural values that are hostile to good governance.

The purpose of this paper is to present a description of the Irish national clinical governance development initiative and an evaluation of the initiative with the purpose of sharing the learning and proposing actions to activate structures and processes for quality and safety. The Quality and Patient Safety Division of the Health Service Executive established the initiative to counterbalance a possible focus on finances during the economic crisis in Ireland and bring attention to the quality of clinical care.

A clinical governance framework for quality in healthcare in Ireland was developed to clearly articulate the fundamentals of clinical governance. The project plan involved three overlapping phases. The first was designing resources for practice; the second testing the implementation of the national resources in practice; and the third phase focused on gathering feedback and learning.

Staff responded positively to the clinical governance framework. At a time when there are a lot of demands (measurement and scrutiny) the health services leads and responds well to focused support as they improve the quality and safety of services. Promoting the use of the term “governance for quality and safety” assisted in gaining an understanding of the more traditional term “clinical governance”. The experience and outcome of the initiative informed the identification of 12 key learning points and a series of recommendations

The initial evaluation was conducted at 24 months so at this stage it is not possible to assess the broader impact of the clinical governance framework beyond the action project hospitals.

The single most important obligation for any health system is patient safety and improving the quality of care. The easily accessible, practical resources assisted project teams to lead changes in structures and processes within their services. This paper describes the fundamentals of the clinical governance framework which might serve as a guide for more integrative research endeavours on governance for quality and safety.

Experience was gained in both the development of national guidance and their practical use in targeted action projects activating structures and processes that are a prerequisite to delivering safe quality services.

The importance of hospital board engagement in the work of governing healthcare quality has been demonstrated in the literature. Research into influences on effective corporate governance has traditionally focused on board architecture. Emerging research is bringing to light the importance of governance dynamics. This paper contributes to emerging research through highlighting how communication and leadership underpin effective engagement in governing healthcare quality.

A comparative case study of eight Australian public hospitals was undertaken involving document review, interviews and observations. Case studies were allocated into high- or low-engagement categories based on evidence of governance processes being undertaken, in order to compare and contrast influencing factors. Thematic analysis was undertaken to explore how communication and leadership influence healthcare governance.

Several key components of communication and leadership are shown to influence healthcare quality governance. Clear logical narratives in reporting, open communication, effective questioning and challenge from board members are important elements of communication found to influence engagement. Leadership that has a focus on healthcare excellence and quality improvement are aligned and promote effective meeting processes is also found to foster governance engagement. Effective engagement in these communication and leadership processes facilitate valuable reflexivity at the governance level.

The findings highlight the way in which boards and senior managers can strengthen governance effectiveness through attention to key aspects of communication and leadership.

The case study approach allows the exploration of communication and leadership in greater depth than previously undertaken at the corporate governance level in the healthcare setting.

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

The purpose of this study is to test the modulating role and threshold of governance quality in the cost of living–energy poverty nexus.

Two-step System Generalized Methods of Moment empirical model with linear interaction between cost of living and governance quality was estimated. This study used data on 40 African countries over 20 years (2000–2019).

The paper shows that the conditional effect of inflation on energy poverty is negative. Thus, governance quality acts as a moderator on the relationship between inflation and energy poverty beyond a threshold. The study's principal practical implication is that governance quality reverses inflation's positive unconditional effect on energy poverty, and governance quality may be improved beyond specific policy-defined thresholds to achieve the desired goal of lowering energy poverty. Nonetheless, governance quality at initial stages would not drive the needed reduction in energy poverty unless it goes beyond the threshold of 0.03, 0.02 and 0.07.

This study recommends that policymakers should initiate policies that would ensure increased access to clean energy.

This study's main contributions are that the authors estimated the threshold beyond which governance quality reverses the adverse impact of inflation on energy poverty. Further, the authors have shown that governance quality is a catalyst to reduce energy poverty.