Abstract

Governance and sustainability issues are still subject to debates among scholars, practitioners, regulators, and policymakers. They are matters of critical issues relevant to companies’ commitment to corporate social responsibility (CSR), climate change, and sustainable performance towards circular ecosystems and sustainable development goals (SDGs).Future studies on corporate governance and sustainability include but are not limited to, the impact of innovation strategies (Radicic & Alkaraan, 2022), governance, sustainability and culture, corporate environmental engagement and investment in environmental projects (Alkaraan, 2020; Zhang et al., 2021; Kong et al., 2023), pollution, human capital, and CSR performance (Liu et al., 2021), the influence of governance mechanisms on nexus between Industry 4.0 and circular economy and sustainable strategic investment decision-making practices (Alkaraan, 2021a, 2021b, 2022a, 2022b; Alkaraan, Elmarzouky et al., 2023; Alkaraan, Albahloul et al., 2023). Yet, corporate governance and sustainability research remain open for debate from different perspectives, contexts, and settings.