Redefining corporate accountability for sustainable development: the strategic nexus of innovation and governance mechanisms in building institutional resilience

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dc.contributor.authorOsei, Abednego
dc.contributor.authorKongkuah, Maxwell
dc.contributor.authorQuarshie, Michael Ayikwei
dc.date.accessioned2026-02-03T11:53:49Z
dc.date.available2026-02-03T11:53:49Z
dc.date.issued2025
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description.abstractIn today’s dynamic business landscape, where sustainability has become a fundamental pillar of corporate responsibility and long-term success, the governance structures that drive sustainability practices warrant deeper scrutiny. This study explores the complex relationship between board dynamics and sustainability footprint disclosure among listed firms in the MENA region, with a particular focus on the moderating role of innovation capacity. Grounded in Agency Theory and Stakeholder Theory, the study analyzes data from 461 companies over the period 2010 to 2022, employing robust econometric techniques to ensure methodological rigor. The findings present compelling evidence that board interlock, gender diversity, board digital literacy, and board ownership positively influence sustainability footprint disclosure, while board independence and the presence of foreign nationals demonstrate negative associations. Notably, the study highlights that innovation capacity plays a critical role in enhancing the impact of board dynamics on sustainability reporting. A heterogeneous analysis further reveals significant variations across industries in the MENA region. Additionally, the sensitivity analysis confirmed the robustness of the results, further reinforcing the reliability of the findings. This study provides important practical and policy implications by emphasizing the need for robust board structures and innovation-driven strategies to enhance corporate sustainability performance. It calls for gender diversity quotas, sustainability training for independent directors, and innovation incentives to improve governance quality and transparency in sustainability reporting. Beyond its theoretical contributions, the research encourages corporations and policymakers to prioritize sustainability-focused reforms that promote long-term value creation, stakeholder trust, and alignment with global sustainability standards. © The Author(s), under exclusive licence to Springer Nature Switzerland AG 2025.
dc.identifier.doi10.1007/s43546-025-00970-0
dc.identifier.issue12
dc.identifier.scopus2-s2.0-105021129871
dc.identifier.scopusqualityQ3
dc.identifier.urihttps://doi.org/10.1007/s43546-025-00970-0
dc.identifier.urihttps://hdl.handle.net/20.500.12428/34320
dc.identifier.volume5
dc.indekslendigikaynakScopus
dc.language.isoen
dc.publisherSpringer Nature
dc.relation.ispartofSN Business and Economics
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_Scopus_20260130
dc.subjectBoard dynamics
dc.subjectCorporate accountability transformation
dc.subjectInnovation capacity
dc.subjectMENA
dc.subjectSustainability footprint disclosure
dc.subjectSustainability reporting
dc.titleRedefining corporate accountability for sustainable development: the strategic nexus of innovation and governance mechanisms in building institutional resilience
dc.typeArticle

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