Relationship Between Green Innovation and Sustainability and Moderating Role of Foreigners: Evidence from Saudi Listed Companies

This paper investigates the effect of presence non-Saudi members on board and committees relationship between green innovation sustainability reporting. I rely ISO 26000 CSR guidelines as an index measures. Based a sample Saudi listed firms, for period 2017–2020, run multiple regression to test moderating role foreigners’ link The main issue is address whether foreign directors affects firm’s decision voluntarily respond major stakeholders’ demands increased reporting in Arabia. found that last appearance COVID-19 affected level reporting, which led impact results variables well. By using hierarchical moderated analysis, my findings confirm has crucial promoting sustainability, but foreigners different no relationship.