Sustainable governance levers and environmental innovation: Evidence from French SBF 120 companies

Fayçal Ait Saadi, Sami Ben Larbi and Véronique Bon

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 2, 2347-2361

Abstract: By developing a theoretical framework combining the shareholder, stakeholder, and cognitive approaches to governance, our article examines the influence of sustainable governance levers on environmental innovation. This study focuses on French companies listed on the SBF 120 index from 2002 to 2021 in an institutional context deemed conducive to corporate social responsibility (CSR), particularly in the environmental field. Thanks to a methodology adapted to the longitudinal nature of the Refinitiv Eikon database, we found that CSR governance mechanisms (i.e. CSR committee and CSR incentive mechanism) foster environmental and sustainable innovation, whereas the shareholder governance mechanism examined (i.e. financial incentive mechanism) has an adverse effect. Our findings will help regulators to encourage and recommend CSR governance systems. They provide results that could guide the setting of corporate governance standards in a context where governance codes are currently integrating responsibility concerns, particularly in France.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/csr.3069

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:2:p:2347-2361

Access Statistics for this article

More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().