Unveiling the moderating role of environmental, social, and governance practices on the relationship between board attributes and firm performance

Abstract

Investigate the moderating role of Environmental, Social, and Governance (ESG) practices in the relationship between board attributes and firm performance in logistics enterprises within mature markets from 2012 to 2022, thus revealing the impact of ESG on the effectiveness of board attributes in influencing firm performance and offering valuable managerial implications for enhancing governance frameworks and integrating ESG strategies to optimize firm performance.