Muhammad Haroon Shah

Climate Transition-Risk Salience and the Financial Relevance of Reported Green Supply Chain Management Practices: Evidence from Chinese Listed Firms

The transition toward a low-carbon economy requires firms to extend sustainability considerations beyond their organizational boundaries and into supply chain operations. Yet the financial relevance of reported green supply chain management (GSCM) practice breadth may vary with t...

Bridging the credibility gap: sustainability assurance, corporate transparency and debt costs in China

Voluntary sustainability assurance may enhance disclosure credibility, yet its financing relevance in emerging markets remains uncertain. Drawing on signalling, agency, and legitimacy theories, this study examines whether corporate transparency helps explain the association betwe...