Scholarlink

<p>In an era where environmental sustainability has become a global priority, the need for transparent corporate environmental practices is more urgent than ever. Yet, in Sub-Saharan Africa (SSA), where industrial expansion continues to accelerate, environmental footprint disclosure (EFD) remains limited and inconsistent. Weak regulatory enforcement, fragmented governance systems, and limited access to advanced technologies drive this persistent deficiency. To address this gap, this study investigates the influence of boardroom attributes on EFD in SSA manufacturing firms and examines how technological innovation moderates these effects. Grounded in stakeholder, legitimacy, and agency theories, the research draws on panel data from 441 manufacturing firms across SSA between 2010 and 2022. Using advanced econometric techniques, including Fully Modified Ordinary Least Squares (FMOLS), Augmented Mean Group (AMG), and system GMM estimators, the study finds that board diligence, tenure, independence, and foreign representation significantly enhance the effectiveness of EFD. In contrast, larger board size negatively affects disclosure, while gender and age diversity have no significant impact. Notably, technological innovation enhances the positive effects of effective board governance on EFD, underscoring its catalytic role in promoting environmental transparency. These findings provide policymakers, regulators, and corporate leaders in SSA with practical insights, emphasizing the strategic importance of integrating sound governance with digital innovation to enhance environmental performance and align with global sustainability standards.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Addressing environmental footprint disclosure in SSA countries; the roles of board characteristics and technological innovation

  • 期刊论文

  • 发表日期：

    2025年9月19日

查看全文
  • Elizabeth Amoah,
  • Joseph Nsiah,
  • Desmond Bayong

摘要

In an era where environmental sustainability has become a global priority, the need for transparent corporate environmental practices is more urgent than ever. Yet, in Sub-Saharan Africa (SSA), where industrial expansion continues to accelerate, environmental footprint disclosure (EFD) remains limited and inconsistent. Weak regulatory enforcement, fragmented governance systems, and limited access to advanced technologies drive this persistent deficiency. To address this gap, this study investigates the influence of boardroom attributes on EFD in SSA manufacturing firms and examines how technological innovation moderates these effects. Grounded in stakeholder, legitimacy, and agency theories, the research draws on panel data from 441 manufacturing firms across SSA between 2010 and 2022. Using advanced econometric techniques, including Fully Modified Ordinary Least Squares (FMOLS), Augmented Mean Group (AMG), and system GMM estimators, the study finds that board diligence, tenure, independence, and foreign representation significantly enhance the effectiveness of EFD. In contrast, larger board size negatively affects disclosure, while gender and age diversity have no significant impact. Notably, technological innovation enhances the positive effects of effective board governance on EFD, underscoring its catalytic role in promoting environmental transparency. These findings provide policymakers, regulators, and corporate leaders in SSA with practical insights, emphasizing the strategic importance of integrating sound governance with digital innovation to enhance environmental performance and align with global sustainability standards.