Moderating role of ethics between Sustainability and Environmental Social Governance

Abstract

The purpose of this paper is to examine the impact of ethical orientation on sustainability engagement and commitment to Environmental Social Governance (ESG) measures and analyze the moderating role of ethical orientation in the relationship between sustainability and ESG. The data collection method used was a survey of 178 supervisors from Saudi Arabian companies. A linear regression analysis was used to examine the direct effect of ethical orientation on sustainability engagement and ESG commitment, as well as its moderating effect. Findings indicate that ethical orientation plays a moderating role and strongly impacts sustainability engagement and ESG commitments.