Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326523 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2396051 [Year:] 2024 [Pages:] 1-13
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
Existing literature frequently indicates a positive relationship between corporate social responsibility (CSR) and green innovation (GI), yet findings are not definitive. Furthermore, the potential moderating influence of environmental, social, and governance (ESG) disclosure has not received adequate attention. Therefore, this study aims to explore the moderating role of ESG disclosure in the relationship between CSR and GI among manufacturing SMEs in least developed countries, such as Yemen. To this end, data was collected from 227 Yemeni SME managers/owners and analyzed using SEM-PLS via SmartPLS. The results revealed a positive relationship between CSR and GI. Importantly, ESG disclosure moderates the CSR-GI relationship. These findings have theoretical and practical implications, which are discussed alongside suggestions for future research directions.
Subjects: 
Corporate social responsibility
green innovation
esg disclosure
SMEs
least developed countries
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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