Mohammad A. A. Zaid

Purpose: This study aims to investigate the nexus between expert systems and the compliance level with sustainable development goals. Furthermore, it aims to explore the mediating influence of audit quality. Design/methodology/approach: To empirically examine the study model, a descriptive analytical approach has been adopted and executed in a rigorous manner. The data were gathered using a survey. More plainly, 133 surveys were distributed to employees in the Ministry of Telecommunications and Digital Economy, State of Palestine. Partial least squares-structural equation modeling (PLS-SEM) was carried out to examine the proposed hypotheses. Findings: The findings reveal that expert systems as a key artificial intelligence model, have a positive and statistically significant impact on sustainable development goals attainment. Notwithstanding, the outcomes unveil that audit quality exerts a positive, albeit insignificant, mediating impact. Theoretically, the study results endorse the argument that sustainable development goals are predominantly action-oriented and reinforced by organizational capabilities rather than being merely contingent on governance mechanisms. More specifically, in unstable contexts, expert systems enhance internal informational capabilities and mitigate dependence on conventional governance systems such as audit quality, consequently exerting a direct impact on compliance with sustainable development goals. Practical implications: The outcomes highlight the significance of increasing investment in expert system models and strengthening institutional audit frameworks, particularly in unstable and resource-constrained contexts, to foster ongoing engagement in sustainable development goals practices. Originality/value: To the best of the authors’ knowledge, this is the first study that evaluates the impact of expert systems on sustainable development goals attainment by testing audit quality as a mediating factor. The analysis reveals a novel result indicating no mediating effect of audit quality, as expert systems reinforce internal informational capabilities and alleviate reliance on audit mechanisms, yielding a more direct influence on sustainability compliance.

Although environmental innovation is increasingly critical for corporate sustainability, limited attention has been paid to how executive characteristics shape such outcomes. In particular, the long‐term impact of CEO tenure on environmental innovation remains underexplored in the context of governance quality. This study, therefore, aims to examine the impact of CEO tenure on environmental innovation using a panel dataset of 16,596 firm‐year observations from non‐financial firms listed on the Bloomberg World Large and Mid‐Cap Index during 2012–2020. It further examines how corporate governance quality could shape this nexus. Drawing on Upper Echelons, Career Concerns, and Agency theories, we find that CEO tenure is negatively associated with environmental innovation, suggesting that longer‐serving CEOs may exhibit risk aversion or strategic rigidity. The findings also show that high‐quality corporate governance mitigates this adverse effect. These findings offer new insights into the role of executive leadership and internal governance mechanisms in shaping corporate sustainability strategies.

This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies' reliance on symbolic environmental communication and promotes alignment between reported claims and actual practices. Using a sample of 10,463 firm‐year observations of companies listed in the Bloomberg Global Large and Mid‐Cap Index from 2010 to 2020, we find that environmental innovation is negatively and statistically associated with environmental decoupling. This result remains robust across multiple model specifications, including two‐stage least squares and propensity score matching approaches. The study offers generalizable insights into the role of environmental innovation in enhancing the credibility of sustainability reporting and provides practical implications for managers, investors, and policymakers seeking to mitigate environmental misinformation and improve the integrity of disclosure.

Purpose: Grounded in multi-theoretical framework, this research aims to explore how corporate intellectual capital affects environmental sustainability disclosure, and whether CEO power moderates this nexus. Design/methodology/approach: For analysis, we utilize panel data for non-financial listed firms on Palestine Stock Exchange (PEX). To suppress the potential risk of endogeneity, the study analysis is robust for multiple estimators. Interestingly, robustness tests emphasize that the relationships remain consistent across different model specifications. Findings: The findings reveal that the three key elements of corporate intellectual capital, namely, human, structural and relational are positively linked with better environmental sustainability disclosure. Moreover, the results unveil that the positive impact of intellectual capital turns out to be less significant under the presence of the powerful CEO. Practical implications: The results highlight the importance of governance mechanisms that curb CEO self-interests and encourage sustained investment in sustainability aligned with stakeholder interests. Originality/value: The crushing majority of prior literature has focused exclusively on the direct effect of corporate intellectual capital on environmental sustainability disclosure. To the best of the authors' knowledge, our research contributes to the sustainability accounting literature by being the first to explore the nuanced role of CEO power on the aforementioned nexus, which remains unexplored in emerging market settings.

The main objective of this research is to explore the impact of the components of intellectual capital (IC) with its three components (human capital [HC], structural capital [SC], relational capital [RC]) on both circular innovation (CI) and sustainable supply chain outcomes (SSCO) in a sample of manufacturing firms in Jordan. This study also tests the indirect effects of CI. To achieve these objectives, 180 responses were collected through purposive sampling, and the quantitative approach was used. By employing partial least squares‐structural equation modeling (PLS‐SEM), the hypotheses were tested and empirical results were extracted. The empirical results identified support for all direct paths, as all components of IC (HC, SC, RC) had a positive impact on both CI and SSCO. There were also empirical results supporting the positive impact of CI on SSCO. When testing the mediating paths, it was revealed that CI only mediates the relationship between HC and SSCO. This paper presents a set of interesting theoretical and managerial contributions that expand the existing knowledge base regarding supply chain management sustainability and the achievement of sustainable development goals.

This study investigates the interplay between carbon emissions (COEM), earnings quality (EQ), and CEOs’ pay within non‐financial European firms. The study's results indicate a strong adverse correlation between COEM and EQ. Importantly, the influence of executive compensation on this correlation is adverse, particularly within firms that have adopted Say‐on‐Pay (SOP) system. The Paris Agreement (PA) serves as a driver for sustainability, influencing the dynamics of EQ. This research offers original perspectives on the link between COEM and EQ, along with the moderating impact of executive compensation. Additionally, it sheds light on the potential effects of SOP regulations and global sustainability initiatives on a company's environmentally responsible practices and the quality of accounting numbers.

Purpose: Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on the extent of intellectual capital disclosure. Additionally, it seeks to explore the moderating role of financial literacy among audit committee members on the aforementioned relationship.Design/methodology/approach: To empirically test the study’s framework, a panel dataset of listed firms on the Palestine Stock Exchange (PEX) spanning 12 years (2010–2022) was utilized. To address potential endogeneity issues and ensure robust findings, a battery of econometric estimators was employed, including ordinary least squares (OLS), one-step system generalized method of moments (GMM), lagged independent variables and a sub-index model.Findings: The study findings make a significant contribution to existing intellectual capital literature. Specifically, the results reveal that the positive influence of board gender and nationality diversity on the extent of corporate intellectual capital disclosure is stronger when there is a high proportion of audit committee financial literacy. Additionally, the study distinguishes between overall index and sub-index analyses. Interestingly, the findings from the sub-index analysis, focusing on structural capital, relational capital and human capital, are somewhat similar to the results of the full index analysis.Originality/value: To the best of the authors’ knowledge, this study represents the first empirical attempt to uncover the impact of financial literacy among audit committee members on the relationship between board diversity and intellectual capital disclosure.

Drawing on a theoretical integration perspective, this research responds to the latest calls in sustainability accounting by comprehensively exploring the moderating roles of two board sub‐committees: the nomination committee and the risk management committee, in the relationship between corporate eco‐innovation and carbon performance. This study contributes to the current literature in sustainability accounting by utilizing panel data from non‐financial listed firms on the Australian Securities Exchange (ASX) for the period spanning from 2011 to 2022. To mitigate potential endogeneity bias, various econometric techniques, including instrumental variable modeling, were employed. The robust findings confirm a positive and statistically significant relationship between eco‐innovation and carbon emissions reduction. Moreover, both the nomination committee and the risk management committee emerge as significant moderators of this relationship. These empirical findings hold valuable practical, theoretical, and policy implications for diverse stakeholders seeking a comprehensive understanding of the role of board sub‐committees as effective monitoring tools that support corporate carbon performance by encouraging firms to actively embrace eco‐innovation practices. As a result, our evidence underscores the significance of giving due attention to board sub‐committees when configuring the board's structure and setting expectations for carbon reduction performance.

Environmental practices, in particular biodiversity protection, are crucial for a business to maintain its market valuation and social license. Grounded in resource dependency theory and upper echelon theory, we test the link between board gender diversity and firm's biodiversity initiatives disclosure. Also, we investigate potential moderating variables such as eco‐innovation, resource consumption reduction, and firm's corporate social responsibility (CSR) awards that could strengthen the link between board gender diversity and corporate biodiversity initiatives disclosure. To empirically test our study's framework, we rely on a sample of non‐financial firms operating in 13 European countries between 2002 and 2021. Our estimation results show that women's presence on boards is positively associated with better disclosure of biodiversity conservation initiatives of a firm. Also, our study suggests that firm's eco‐innovation, resource usage, and CSR awards are important and moderate the board gender diversity and biodiversity conservation disclosure nexus. Our results hold to a battery of sensitivity analyses.