Purpose

This study aims to propose a conceptual framework to examine the impact of corporate social responsibility (CSR) and green organizational culture (GOC) on green innovation with the moderating role of environmental, social and governance (ESG) disclosure in the Malaysian manufacturing industry.

Design/methodology/approach

The study is based on primary data to be collected from 204 manufacturing enterprises of consumers, products and services sector through a questionnaire that incorporates the five-point Likert scale. The exploratory factor analysis is proposed to be performed using SPSS 24.0 and confirmatory factor analysis is suggested to be conducted using AMOS.21 software to explore the factors and reliability of the items and to confirm the factorial structure of pertinent variables, respectively. Furthermore, partial least square structural equation modeling is proposed to investigate relationships between constructs and latent variables.

Findings

The proposed framework suggests that the comprehensive adoption of CSR and GOC with the moderating role of ESG disclosure has a significant and positive impact on green innovation.

Practical implications

This study provides insights into formulating strategies for enhancing green innovation and serves as a valuable resource for stakeholders for sustainable development in manufacturing enterprises.

Originality/value

To the best of the authors’ knowledge, regarding originality, this is the first attempt at conceptualizing the integrated framework of CSR, GOC, green innovation and ESG disclosure for collective examination that is likely to extend the existing literature. Furthermore, this study extends stakeholders and resource-based view theory by proving their utility in the perspective of CSR, GOC, green innovation and ESG disclosure to achieve environmental sustainability.

中文翻译：

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将ESG披露融入企业社会责任与绿色组织文化之间的关系，迈向绿色创新

目的

本研究旨在提出一个概念框架，以研究企业社会责任（CSR）和绿色组织文化（GOC）对绿色创新的影响，以及环境、社会和治理（ESG）披露在马来西亚制造业中的调节作用。

设计/方法论/途径

该研究基于通过包含李克特五点量表的问卷调查从204家消费、产品和服务领域的制造企业收集的原始数据。建议采用SPSS 24.0进行探索性因子分析，采用AMOS.21软件进行验证性因子分析，分别探讨项目的影响因素和信度，并确定相关变量的因子结构。此外，提出偏最小二乘结构方程建模来研究结构和潜在变量之间的关系。

发现

拟议的框架表明，综合采用企业社会责任和 GOC 以及 ESG 披露的调节作用，对绿色创新具有重大和积极的影响。

实际影响

这项研究为制定加强绿色创新的战略提供了见解，并为利益相关者促进制造企业的可持续发展提供了宝贵的资源。

原创性/价值

据作者所知，就原创性而言，这是首次尝试概念化企业社会责任、GOC、绿色创新和 ESG 披露的综合框架以供集体审查，可能会扩展现有文献。此外，本研究还扩展了利益相关者和基于资源的观点理论，从企业社会责任、GOC、绿色创新和ESG披露的角度证明了它们在实现环境可持续性方面的效用。