Abstract
The objective of this research is to investigate the potential moderating role of ISO14001 in the relationship between corporate governance and firm financial performance. Corporate governance is measured using four dimensions, the variable considered in this analysis encompass board size, frequency of board meetings, gender diversity within the board, and the presence of independent non-executive directors. The assessment of financial performance involves both accounting-based and market-based metrics. The results of this study are obtained from annual company reports, and the study employs purposive sampling with a sample size of 70 manufacturing firms from the PXS 100 index. The empirical findings indicate that CG has a positive significant influence on both ROA and Tobin's Q. Additionally, ISO14001 significantly moderates the relationship between CG and FP.
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