This study examines the relationship between board gender diversity, board size, and environmental, social, and governance (ESG) performance among Gulf Cooperation Council (GCC) listed firms. Drawing on Resource Dependence Theory (RDT), the analysis uses panel data from GCC-listed firms over the period 2018–2023. The findings show that board gender diversity is positively and consistently associated with aggregate ESG performance and its environmental and social dimensions, with results remaining robust across financial and non-financial firms, as well as energy and non-energy sectors. In contrast, board size is negatively associated with ESG performance, although sectoral heterogeneity is evident. Board size is negatively related to environmental performance in financial firms, while it is positively associated with ESG performance in energy firms, driven by the environmental dimension. Overall, the results highlight that the role of board characteristics varies across contexts and sectors in shaping ESG performance within the GCC.

In the context of global climate issues and the transition towards sustainable development, this study examines the relationship between environmental cost, public expenditure, energy structure, and institutional quality in Saudi Arabia over the period 1994–2023, where environmental cost is proxied by the carbon intensity of GDP. To capture both long-run relationships and short-run dynamics, the study applies the Autoregressive Distributed Lag (ARDL)-Error Correction Model (ECM) framework. The results confirm the existence of a stable long-run equilibrium relationship among the variables. Public expenditure and energy use significantly increase carbon intensity, indicating that fiscal expansion and energy intensity remain important sources of environmental pressure. In contrast, renewable electricity generation and improvements in institutional quality significantly reduce carbon intensity, highlighting the importance of clean energy deployment and effective governance. Economic growth exhibits a small but statistically significant negative effect on carbon intensity, suggesting gradual progress toward relative decoupling between economic activity and environmental cost. The error-correction coefficient indicates rapid adjustment toward the long-run equilibrium following short-run shocks. These findings provide policy-relevant evidence for aligning fiscal policy, energy transition strategies, and institutional reforms with Saudi Arabia’s Vision 2030 and broader sustainability objectives in resource-dependent economies.

The need for a stronger framework that integrates green taxation, innovation, and energy into logistics operations in Africa has grown because these measures are critical to the continent’s green development, participation in global green goals, and ensuring an equitable, prosperous future for African countries. To address this issue, this study investigated the impacts of green taxation, innovation, and energy on green logistics in Africa. This study drew on secondary sources, including the World Bank and the Organization for Economic Co-operation and Development, to create a dataset of 23 African countries from 2008 to 2022. In line with the pre-estimation test, we used heterogeneous panel data. As in the pre-estimation test, we used a heterogeneous panel data model (HDPDM). The results revealed that green taxation (GREENTAX) had a positive, significant long run effect on green logistics (GREENLOGI), implying that a green taxation regime could prompt behavioral changes among logistics customers and suppliers, promoting environmentally friendly practices. The results also showed that green innovations (GREENINNOV) had a positive, significant short- and long-term influence on GREENLOGI, emphasizing the need to incorporate green innovations into logistics plans to achieve short- and long-term benefits. Moreover, renewable energy (RENEW) was observed to be positive significant in the long run but insignificant in the short term. This indicates that the environmental effects of energy transition take time to materialize. Policymakers and regulators can use the study’s insights to develop frameworks to improve environmental policies and initiatives in African nations.