Even though Environmental tax policy impacts inequality theoretically, empirical studies remain scanty not only in the context of volumes and the estimation approaches but are also focused on selected advanced countries, communities, households, and emerging countries, the neglect of the global or big picture effect, which is essential for measuring the overall effect of the collective and individual country-concerted efforts in addressing this global cancer. We provide empirical evidence in the global context using the novel method of moments quantile regression. We found that Income Inequality across the globe is sharply reduced by restrictive environmental tax policy, a finding that has ramifications for global sustainable development, particularly in dealing with the ravaging effects of Covid-19.

Purpose: This study examines the effect of gender board characteristics on the choice of sustainability report format in India. A sustainability report covers the environmental and social impacts of firms. It is presented either as an integrated report with the rest of the financial reporting to stakeholders or a separate document (stand-alone) with the advantage of communicating better information.Design/methodology/approach: The study uses an inclusive sample of 800 firm-year observations between 2010 and 2019. The study applies the binary probit and the instrumental variable probit regressions to analyse the data from the Indian Stock Exchange.Findings: The authors find that female chief executive officers (CEOs) are more likely to choose stand-alone reports over integrated reporting. The authors also find that female CEOs with a duality role are insignificant in choosing between integrated reporting and stand-alone sustainability reporting. Furthermore, the study shows that gender board diversity (percentage of women over total board size) and females of two or less are insignificant. However, three or more females on the board significantly and positively affect stand-alone sustainability reporting. Similarly, independent female directors are more likely to choose stand-alone reporting over integrated reporting. Policymakers must encourage sensitive environmental firms to employ more female CEOs over male CEOs because female CEOs are more likely to adopt stand-alone sustainability reporting.Originality/value: The authors’ study adds novelty to research because previous studies have only examined a female CEO and sustainability. However, this study is the first to investigate female CEOs' and female board members' choice of sustainability report format.

In response to escalating environmental constraints and resource pressure, transitioning to a sustainable circular economy is imperative for contemporary enterprises. Circular Supply Chain Management (CSCM) offers a systemic approach to minimise waste and advance regenerative practices. However, the role of Corporate Governance (CGOV) in this transformation remains underexplored, especially in emerging economies. To address this gap, this study develops and empirically tests a framework to examine how CGOV fosters CSCM using data from 381 manufacturing firms in Ghana. Structural equation modelling revealed that CGOV partially influences CSCM through the mediating role of Eco-Adaptive Organizational Culture (EAOC). While Leadership Eco-Innovation Willingness (LECOIN) significantly moderates the CGOV-EAOC relationship, its influence does not extend to impact CSCM outcomes. Importantly, this study identifies the Perceived Urgency for Circularity (PURGENCY) as a critical boundary condition that intensifies the indirect effect of CGOV on CSCM via EAOC when PURGENCY is high. These findings offer a novel theoretical contribution by elucidating the interdependent dynamics of governance, leadership disposition, cultural adaptability, and perceived urgency in enabling circular transition. Practically, this study provides actionable insights for corporate leaders, supply chain strategists, and policymakers seeking to realign governance mechanisms and leadership capabilities to accelerate circular economy implementation by communicating a sense of urgency that can accelerate systemic transitions toward circular economy adoption.

The accelerating decline in global circularity and fragmented implementation of Circular Supply Chain Management (CIRSCM), particularly in developing economies, highlights the necessity for enhanced behavioural and institutional drivers. This study examines the influence of corporate governance (CORPGOV) on CIRSCM, with eco‐innovation leadership (EIL) serving as both a mediating and moderating mechanism and perceived urgency for circularity acting as a boundary condition. Utilising an integrative framework, the Stewardship–Behavioural Alignment Theory (SBAT), this research integrates the Stewardship Theory and the Theory of Planned Behaviour to elucidate how governance systems are translated into circular outcomes through leadership behaviour and contextual urgency. Data were collected from 381 manufacturing firms in Ghana through a structured survey targeting top and mid‐level managers. A hybrid analytical approach employing structural equation modelling (SEM) and PROCESS macro regression was used to test the hypothesised relationships. The findings confirm a positive and significant relationship between CORPGOV and CIRSCM, establishing that EIL partially mediates this link. Furthermore, EIL significantly moderates the CORPGOV–CIRSCM relationship, and this moderating effect is amplified under high levels of perceived urgency. More importantly, financial slack should not be viewed merely as excess capacity; rather, it should function as a strategic buffer and resource reserve that enables firms operating under financial constraints to mitigate risk and pursue circular objectives. Industry‐specific analyses reveal heterogeneous effects, with plastic firms demonstrating stronger governance–circularity alignment, while wood‐processing firms exhibit negative moderation, highlighting sectoral divergence in circular readiness. Managerial experience was found to be non‐significant, indicating that experience rooted in legacy linear models may not facilitate circular transition. This study contributes to the theory by conceptualising governance as a behavioural enabler rather than as a structural determinant.

Air pollution resulting from the use of unhealthy/unclean energy sources for cooking causes illnesses such as lung cancer, stroke, chronic obstructive pulmonary disease and ischaemic heart disease. In Ghana, each year, about 18 000 deaths are recorded due to the use of unhealthy energy sources for cooking. While financial inclusion can influence the adoption of healthy energy sources for cooking, less attention has been paid to it. This study, therefore, investigates the effect of financial inclusion on the choice of healthy source of energy for cooking among households in Ghana. Doing so reveals whether financial inclusion can be employed as a tool to decrease the use of unhealthy sources of energy for cooking in Ghana. We employ the Ghana Living Standards Survey round 7 (GLSS7) as the data source for the study whiles the binary logistic regression is used as the estimation technique. The findings show that, households with financial inclusion (using a single indicator) are more likely to choose healthy sources of energy for cooking relative to those without financial inclusion (OR = 2.52, P < .01). Moreover, the effect of financial inclusion (using a single indicator) on choosing a healthy source of energy for cooking is greater among rural households (OR = 3.18, P < .01) relative to their urban counterparts (OR = 2.27, P < .01). The findings are robust even after using a different estimation technique and a combined index of financial inclusion. Thus, in the quest to improve the use of healthy sources of energy for cooking, enhancing financial inclusion among households, could be a useful strategy.