
Dr. Nazim Hussain is a Professor of Accounting and Finance at the Ecole de Management Léonard De Vinci (EMLV) in Paris, France. Previously, he has been working as an associate professor of accounting at the University of Groningen, The Netherlands since 2016. He earned his Ph.D. in Business Administration (Doctor Europaeus) in 2016 from Ca' Foscari University of Venice, Italy. His research focuses on corporate sustainability performance and disclosure, financial accounting, corporate governance, and greenwashing. Dr. Hussain's work has appeared in leading journals such as The British Accounting Review, Journal of Business Ethics, British Journal of Management, and among others. He has also served as an editorial board member and keynote speaker at international conferences on sustainability, governance, and finance.
Mirza Muhammad Naseer; Nazim HUSSAIN; Sana Akbar Khan; Guiseppe Nicolò
The ESG Emissions Paradox: Capability?Contingent Effects of Research and Development and Cost Leadership in Asia Article de journal
Dans: Business Strategy And The Environment, 2025.
@article{naseer_4001,
title = {The ESG Emissions Paradox: Capability?Contingent Effects of Research and Development and Cost Leadership in Asia},
author = {Mirza Muhammad Naseer and Nazim HUSSAIN and Sana Akbar Khan and Guiseppe Nicolò},
url = {https://doi.org/10.1002/bse.70362},
year = {2025},
date = {2025-11-01},
journal = {Business Strategy And The Environment},
abstract = {This study investigates the impact of greenhouse gas (GHG) emissions, research and development (R&D) spending, and cost leadership strategies (CLSs) on the environmental, social, and governance (ESG) performance of Asian firms from 2015 to 2023. Multiple econometric methods, including ordinary least squares (OLS), fixed effects, the generalized method of moments (GMM), and quantile regression, are employed to test the hypotheses. The study's findings indicate a positive association between GHG emissions intensity and ESG performance, suggesting that higher emitting firms tend to bolster their ESG ratings chiefly through enhanced transparency and governance practices rather than through emissions reductions. R&D intensity and CLS also demonstrate positive associations with ESG performance, with powerful effects among firms with initially lower capabilities. Quantile regression results indicate that these relationships vary across performance levels; top-performing firms achieve a deeper level of sustainability integration, whereas lower performing firms rely more heavily on disclosure strategies. These results contribute to a deeper understanding of corporate sustainability in emerging markets and offer practical implications for policymakers, investors, and managers.},
keywords = {},
pubstate = {online},
tppubtype = {article}
}
No posts by this author.
N'hésitez pas à contacter le service des admissions pour tout renseignement complémentaire :






