Integrating ESG disclosure into the relationship between CSR and green organizational culture toward green Innovation
ISSN: 1747-1117
Article publication date: 29 June 2023
Issue publication date: 11 January 2024
Abstract
Purpose
This study aims to propose a conceptual framework to examine the impact of corporate social responsibility (CSR) and green organizational culture (GOC) on green innovation with the moderating role of environmental, social and governance (ESG) disclosure in the Malaysian manufacturing industry.
Design/methodology/approach
The study is based on primary data to be collected from 204 manufacturing enterprises of consumers, products and services sector through a questionnaire that incorporates the five-point Likert scale. The exploratory factor analysis is proposed to be performed using SPSS 24.0 and confirmatory factor analysis is suggested to be conducted using AMOS.21 software to explore the factors and reliability of the items and to confirm the factorial structure of pertinent variables, respectively. Furthermore, partial least square structural equation modeling is proposed to investigate relationships between constructs and latent variables.
Findings
The proposed framework suggests that the comprehensive adoption of CSR and GOC with the moderating role of ESG disclosure has a significant and positive impact on green innovation.
Practical implications
This study provides insights into formulating strategies for enhancing green innovation and serves as a valuable resource for stakeholders for sustainable development in manufacturing enterprises.
Originality/value
To the best of the authors’ knowledge, regarding originality, this is the first attempt at conceptualizing the integrated framework of CSR, GOC, green innovation and ESG disclosure for collective examination that is likely to extend the existing literature. Furthermore, this study extends stakeholders and resource-based view theory by proving their utility in the perspective of CSR, GOC, green innovation and ESG disclosure to achieve environmental sustainability.
Keywords
Acknowledgements
The authors are highly thankful to Center of Social Innovation (CoSI) and Management and Humanities Department, Universiti Teknologi PETRONAS, Malaysia for providing research facilities. This research is financially supported by the Ministry of Higher Education (MOHE) Malaysia under Fundamental Research Grant Scheme (Grant reference code number: FRGS/1/2020/SS01/UTP/02/1); Cost Center: 015MA0-105.
Citation
Mukhtar, B., Shad, M.K., Woon, L.F., Haider, M. and Waqas, A. (2024), "Integrating ESG disclosure into the relationship between CSR and green organizational culture toward green Innovation", Social Responsibility Journal, Vol. 20 No. 2, pp. 288-304. https://doi.org/10.1108/SRJ-03-2023-0125
Publisher
:Emerald Publishing Limited
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