As global concerns over climate change intensify, carbon information disclosure has emerged as a critical factor influencing firm value. However, the relationship between carbon information disclosure and firm value remains inconclusive in the existing literature, particularly within the context of China’s evolving environmental policies. This study investigates the impact of carbon information disclosure on firm value while examining the moderating role of green innovation and the moderating moderated effect of environmental regulation. Drawing on stakeholder theory, resource-based theory, and institutional theory, this study constructs a comprehensive research framework and employs panel data regression analysis on a sample of 1753 firm ten-year observations from A-share listed companies in China between 2013 and 2022. The results reveal that carbon information disclosure significantly enhances firm value, and green innovation positively moderates this relationship. Furthermore, environmental regulation strengthens the moderating effect of green innovation, acting as a leverage effect that amplifies the financial benefits of carbon information disclosure. These findings highlight the importance of integrating regulatory policies with corporate sustainability strategies. This study contributes to the literature by providing empirical evidence on the synergistic effects of carbon information disclosure, green innovation, and environmental regulation, offering insights for sustainable corporate development.

Objective: In today's workplaces, emotional intelligence, and work-life balance have gained prominence for their substantial impact on job performance, leading to increased productivity and successful careers. This study explores the relationship between these factors among Malaysian employees. It also investigates the roles of job satisfaction and job involvement. Method: We surveyed 150 employees from diverse Malaysian organizations and used Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data. Result and conclusion: Our findings reveal that emotional intelligence, job involvement, job satisfaction, and work-life balance positively influence job performance. Emotional intelligence and work-life balance significantly affect job satisfaction. However, the connection between work-life balance and job performance is not statistically significant. Additionally, job satisfaction does not mediate the relationship between job involvement and job performance. Research implications: This study emphasizes the importance of prioritizing employee engagement and well-being, offering organizations benefits such as improved productivity, enhanced performance, increased loyalty, reduced turnover, cost savings, and greater employee satisfaction. Originality/value: Investing in employee well-being is a path to both individual and organizational resilience, success, and prosperity.

Occupational Health and Safety Reports: A Comparative Study between Malaysia and the United Kingdom

This study investigates how firms in emerging markets respond to climate policy risk, with a particular focus on the dynamic role of green innovation in shaping carbon information disclosure. Using a difference-in-differences (DID) framework, we examine the impact of China’s 2018 carbon reporting policy, which represents an institutionally significant but non-mandatory regulatory intervention, on the disclosure behaviors of A-share listed firms from 2013 to 2022. The results show that the policy significantly increased firms’ attention to carbon information disclosure, especially among those with limited green innovation capacity. In contrast, firms with stronger innovation capabilities exhibited more stable disclosure practices, suggesting a buffering effect against regulatory uncertainty. Further analysis reveals that the moderating effect of green innovation changes over time, as innovation-oriented firms gradually adjust their disclosure strategies in response to evolving policy expectations. These findings highlight green innovation as a key internal resource that enables firms to strategically adapt to climate policy risks. This study contributes to the literature on climate risk management and corporate sustainability by providing empirical evidence on how dynamic capabilities shape disclosure outcomes and risk management strategies under changing regulatory conditions.

This study examines the causal and dynamic effects of carbon information disclosure on firm value, using a policy-driven setting in China’s carbon-intensive industries. In 2018, the Ministry of Ecology and Environment implemented a regulatory policy requiring internal carbon accounting and third-party verification for carbon-intensive enterprises, without mandating public disclosure. This exogenous policy shock offers a quasi-natural experiment to investigate how firms in carbon-intensive industries respond to environmental mandates through voluntary disclosure and how such disclosure affects their market valuation. Employing a difference-in-differences framework combined with two-stage least squares estimation, we identify a significant increase in carbon information disclosure following the policy intervention. This disclosure leads to a positive and growing effect on firm value, particularly when sustained over multiple years. Moreover, the valuation effect is moderated by regional environmental regulation: firms in areas with lower enforcement intensity benefit more from disclosure, as the signal is perceived to be more voluntary and credible. These findings provide robust causal evidence on the role of carbon information disclosure in shaping market outcomes under regulatory pressure. The study contributes to the literature on environmental regulation and corporate financial behavior in emerging markets.

This study explores the relationship between financial literacy and business performance among oil palm smallholder entrepreneurs in Malaysia, emphasizing the role of technology in improving financial practices. Many smallholders earn less than RM2000 per month, largely due to low financial literacy, which hinders effective financial management and business sustainability. Financial literacy is crucial for accessing financing and making informed financial decisions. Data were collected from 1,500 smallholders across six territories in Malaysia, with a 14.4% response rate. Structural Equation Modeling (SEM) revealed a positive correlation between financial literacy and improved financial practices, leading to better business outcomes, including enhanced access to bank loans and government grants. The study also highlights the transformative potential of digital technologies, such as mobile banking and financial education apps, in bridging financial literacy gaps. The findings suggest that targeted financial literacy programs and the adoption of digital tools can significantly enhance smallholders' financial management and business performance. This has important implications for policymakers and financial institutions in promoting rural economic development and sustainable entrepreneurship within the agricultural sector.