This study investigated the role of Carbon disclosure on firm performance while considering the moderating role of management environmental training as it enhances the mechanisms of governance and monitoring practices. The data was collected from eleven European countries and listed in the Reuters Eikon database from 2016 to 2021. The Hausman test is used to test the usage of the panel method (panel data) with fixed and random effects. The results are the following: The management’s environmental training played a moderating role in carbon emission disclosure, resulting in better firm performance. This means that management environmental training would play a vital role in addressing such disclosure issues and being prepared to formulate better measurements to tackle their effects. Our study is one of the few that analyzes how the moderating role of management environmental training in carbon emission disclosure results in better firm performance.

Prior studies have analyzed board diversity (mostly in developed nations) using financial firms to measure demographic or cognitive characteristics in relation to firm performance. However, the current study attempted to fill the literature gap by evaluating both demographic and cognitive mechanisms in developing economies using non-financial firms in Nigeria. This study examined how board diversity in terms of the gender and educational level of directors affects the performance of Nigerian stock exchange companies. The study utilized a sample of 67 listed companies from the Nigerian stock exchange over eight years, from 2012 to 2019. A quantitative method using a deductive approach was adopted in conducting fixed effect and generalized method of moments (GMM) estimations for robust findings. The findings support the existence of a significant positive influence of both education and gender diversity on the companies’ performance. These results are consistent with agency and resource dependence theoretical expectations. The outcomes add to the current debates on those types of regulatory setters calling for corporate board diversification. The findings would greatly benefit management in the directors’ selection process as they revealed the importance of both education and gender diversity for better performance and enhancing market value. Thus, they contribute to the literature on the state of board diversity in developing countries.

This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions inequality due to differential adoption patterns across income groups, elite capture mechanisms, and path‐dependent lock‐in effects. Unlike prior research that conflates eco‐innovation types or focuses solely on aggregate emissions, we distinguish between comprehensive eco‐innovation ( ECON ) and process‐oriented eco‐innovation ( ECOP ), examining their separate positive and negative shocks on emissions inequality—measured as per capita CO ₂ emissions of the wealthiest 10% of the population. Employing the method of moments quantile regression (MMQR) with asymmetric specifications, we provide novel evidence that increases and decreases in eco‐innovation produce differential distributional impacts across the emissions inequality spectrum. Our findings reveal that while eco‐innovation expansion reduces emissions inequality in low‐inequality contexts, its benefits are asymmetrically concentrated among affluent groups in high‐inequality settings, with process eco‐innovation showing heterogeneous effects across quantiles and innovation directions. These results underscore the critical need for differentiated policy interventions that ensure green technological transitions promote both environmental sustainability and social equity, preventing the entrenchment of carbon privilege among wealthy populations.

This research explores the moderating effect of institutional ownership on the relationship between audit committee attributes and audit report lag. The paper sampled data from 102 Saudi non-financial listed firms from 2012 to 2021. The data was analyzed using a fixed effect regression, while the generalized method of moments approach (GMM) was employed for robustness check. The research finding strongly suggests that the audit committee size may increase audit report lag. In contrast, it was found that audit committee independence and financial expertise may reduce audit report lag. In addition, the interaction effect reveals that the impact of audit committee financial expertise and the committee meetings on reducing audit report lag may be higher as institutional shareholding rises. Thus, the outcome validates the agency theory perspective that the active monitoring of institutional investors may shape firms’ internal governance systems. More importantly, the finding implies that firms should prefer a smaller audit size with a higher ratio of independent directors and financial experts to improve financial reporting quality. They should also embrace institutional shareholding to reduce audit report lag. Thus, lowering audit report lag may mitigate information disparity between firms and prospective investors, reducing agency conflicts and boosting firm value.