Corporate governance and environmental social governance disclosure: A meta‐analytical review
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 …
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 …
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 …
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 …
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 …
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 …
corporate response to stakeholders' demands for increased public reporting about climate …
Gender diversity, board independence, environmental committee and greenhouse gas disclosure
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 …
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 …
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 …
to the relationship between board, audit committee characteristics and voluntary disclosure …
Climate governance effects on carbon disclosure and performance
Integration of carbon oversight into board structures and processes has the potential to
improve carbon performance and demonstrate accountability to stakeholders. However, it is …
improve carbon performance and demonstrate accountability to stakeholders. However, it is …