Corporate governance and environmental social governance disclosure: A meta‐analytical review

V Lagasio, N Cucari - Corporate social responsibility and …, 2019 - Wiley Online Library
This paper provides, to the best of the authors' knowledge, the first meta‐analysis of
evidence about the influence of the corporate governance on environmental, social, and …

The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory

M Plöckinger, E Aschauer, MRW Hiebl… - Journal of Accounting …, 2016 - emerald.com
In recent years, numerous studies have investigated whether individual executives and their
characteristics relate to financial reporting choices. In this article, we review archival …

Does green finance development goals affects renewable energy in China

CZ Li, M Umair - Renewable Energy, 2023 - Elsevier
Methods for reducing GHG emissions and the challenges of climate change, such as “green
finance”, have emerged as an approach that combines financial services and products that …

ESG performance and firm value: The moderating role of disclosure

A Fatemi, M Glaum, S Kaiser - Global finance journal, 2018 - Elsevier
This study investigates the effect of environmental, social, and governance (ESG) activities
and their disclosure on firm value. We find that ESG strengths increase firm value and that …

Information and communication technologies development and the resource curse

L Chang, F Shi, F Taghizadeh-Hesary, HB Saydaliev - Resources Policy, 2023 - Elsevier
Abstract Information and communication technologies (ICTs) influence economic growth,
yet, innovation in natural resource development and energy demands is seldom considered …

Board gender diversity and corporate response to sustainability initiatives: Evidence from the carbon disclosure project

W Ben-Amar, M Chang, P McIlkenny - Journal of business ethics, 2017 - Springer
This paper investigates the effect of female representation on the board of directors on
corporate response to stakeholders' demands for increased public reporting about climate …

Gender diversity, board independence, environmental committee and greenhouse gas disclosure

L Liao, L Luo, Q Tang - The British accounting review, 2015 - Elsevier
This paper examines the impact of corporate board's characteristics on the voluntary
disclosure of greenhouse gas (GHG) emissions in the form of a Carbon Disclosure Project …

Corporate governance and its implications for sustainability reporting quality in Latin American business groups

JA Correa-Garcia, MA Garcia-Benau… - Journal of Cleaner …, 2020 - Elsevier
This paper aims to study the factors determining the quality of sustainability reporting in Latin
American business groups. Applying a logistic regression model, this study is pioneer in …

The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis

K Samaha, H Khlif, K Hussainey - Journal of International Accounting …, 2015 - Elsevier
We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …

Climate governance effects on carbon disclosure and performance

B Bui, MN Houqe, M Zaman - The British Accounting Review, 2020 - Elsevier
Integration of carbon oversight into board structures and processes has the potential to
improve carbon performance and demonstrate accountability to stakeholders. However, it is …