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Over 75% of a firm's carbon footprint is attributed to logistics activities and transportation related to the acquisition, production, and distribution of materials and goods. Green supply chain management is considered a way to reduce carbon emissions and address climate change concerns. Accordingly, this study aims to investigate whether sustainable supply chain practices reduce carbon emissions and whether supplier environmental, social, and governance (ESG) training further enhances this effect, thereby reinforcing the negative association. We collected data for an international sample of manufacturing firms from Thomson Reuters Eikon for the period between 2002 and 2021 and ran a country–year fixed‐effects regression. To address endogeneity, we also utilized two‐stage least squares regression, propensity score matching, and entropy balancing. Our findings indicate that sustainable supply chain practices alleviate carbon emissions. Furthermore, we found that supplier ESG training strengthens this relationship, leading to even higher reductions in carbon emissions. Specifically, this training reinforces the negative association between sustainable supply chain practices and carbon emissions, resulting in a more pronounced decrease in carbon emissions. These results are robust to alternative proxies, samples, and endogeneity concerns. Our study highlights the importance of policy development and collaborative interorganizational actions among supply chain partners in developing solutions to climate change issues. As supply chain activities generate high levels of emissions and regulatory press is mounting, our findings may help firms take proactive actions for greener supply chain management and avoid regulatory sanctions. Additionally, we found that institutional strength stimulates firms' clean supply chain practices. Therefore, we advise policymakers to develop and implement necessary policies in less developed countries with weak public environmental regulations. [ABSTRACT FROM AUTHOR]

The primary purpose of this study is to explore the internal drivers (i.e., board monitoring, financial slack, and shareholder‐orientedness) of corporate social responsibility (CSR) reporting persistence over the years and to test the value relevance of CSR reporting persistence. We also investigate whether internal factors moderate the relationship between CSR reporting persistence and corporate market value. The study draws on a sample of 52,948 observations between 2002 and 2021, and a country‐industry‐year fixed effect regression was executed. The results indicate that board monitoring, financial slack, and shareholder‐orientedness all predict CSR reporting persistence. We also find that CSR reporting persistence enhances corporate market value, and board monitoring, financial slack, and shareholder‐orientedness positively moderate the relationship between CSR reporting persistence and corporate market value. The findings are largely robust to the instrumental variable probit regression, entropy balancing, propensity score matching, alternative firm value proxy, alternative samples, and pre‐ and post‐European Union Directive 95/2014 periods. [ABSTRACT FROM AUTHOR]

This study investigates the potential impact of corporate governance on environmental, social, and governance (ESG) disclosure by differentiating between financial and non‐financial companies. Panel data regressions were applied to estimate these impacts using a sample of UAE‐listed firms during the period 2010–2019. In the estimations, different subsamples of financial and non‐financial companies were considered. The empirical results vary across financial and non‐financial companies but provide overall evidence of the positive impacts of institutional ownership, foreign ownership, board independence, and board diversity on ESG disclosure for both financial and non‐financial companies. Managerial ownership, blockholder ownership, and board size are negatively associated with non‐financial companies' ESG disclosure. This study is the first to provide a better understanding of the most effective UAE corporate governance mechanisms and the important role of ownership structure and board of directors in increasing ESG disclosure by differentiating between financial and non‐financial companies. [ABSTRACT FROM AUTHOR]