MetaTOC stay on top of your field, easily

ESG Disclosure Through Circular and Decarbonization Capabilities: The Role of Strategic Collaboration in High‐Tech and Low‐Tech Sectors

,

Business Ethics A European Review

Published online on

Abstract

["Business Ethics, the Environment &Responsibility, EarlyView. ", "\nABSTRACT\nDespite the increasing focus on Environmental, Social, and Governance (ESG) disclosure quality, limited research has examined how inter‐firm collaboration and environmental capabilities enhance ESG outcomes in African settings. To fill this gap, this study explores the mediating roles of circular economy practices and decarbonization capacity as well as the moderating effect of technological intensity in the link between inter‐firm collaboration and ESG disclosure quality. Data were gathered from 370 Chinese and African companies across 10 African countries using a structured questionnaire and analyzed with SEM‐ANN approach. Our findings reveal that circular economy practices and firm decarbonization capacity mediate the relationship between inter‐firm collaboration and firm ESG disclosure quality. Decarbonization is found to sequentially mediate this relationship through circular economy practices. Additionally, a categorical moderation reveals that high‐tech firms experience stronger positive effects compared to low‐tech firms. This study extends the Natural Resource‐Based View (NRBV) and Legitimacy Theory within the ESG context and offers a practical insight for managers and policymakers aiming to leverage collaboration and environmental capabilities in the emerging ESG ecosystem.\n"]