الإصدار 5 - العدد 13 (2026-04-20)

Climate Change, Carbon Emission Management, and Sustainability Performance: The Role of Entrepreneurial Orientation in the Saudi Insurance Sector

Dr: Hamed Abdallah Hamed Mosa

Department of Insurance and Risk Management

College of Business

Imam Mohammad Ibn Saud Islamic University (IMSIU)

Climate change has intensified the need for financial institutions to integrate carbon emission management into their strategic and operational frameworks, particularly in emerging economies pursuing sustainable development. This study investigates the impact of carbon-emission management on sustainability performance and examines the moderating role of entrepreneurial orientation in the Saudi insurance sector under Vision 2030. Grounded in stakeholder and institutional theories, entrepreneurial orientation, characterized by innovativeness, proactiveness, and risk-taking, is expected to enhance firms’ capacity to adopt effective environmental management practices. Using panel data from Saudi insurance companies over the period 2018–2024, the study empirically analyses the relationships between carbon emission management and sustainability performance. The findings are expected to show that firms with stronger entrepreneurial orientation are more likely to adopt proactive carbon-emission strategies, leading to improved sustainability performance and organizational resilience. This study contributes to the literature by linking climate change, carbon governance, and entrepreneurial strategy within the financial sector context. It also provides practical insights for policymakers and regulators aiming to align financial sector development with environmental sustainability objectives under Vision 2030