Determinants of environmental, social, and governance disclosure: A systematic literature review

RYC Seow - Business Strategy and the Environment, 2024 - Wiley Online Library
The popularity of environmental, social, and governance (ESG) investing or socially
responsible investing is pushing private sectors to improve their ESG performance …

[HTML][HTML] ESG reporting, corporate green innovation and interaction role of board diversity: A new insight from US

K Mohy-ud-Din - Innovation and Green Development, 2024 - Elsevier
The Corporates' operations play a crucial role in environmental, social, and governance
(ESG) practices to improve green innovation; thus, how to promote green practices through …

The moderating role of technological innovation on environment, social, and governance (ESG) performance and firm value: Evidence from developing and least …

Y Kong, A Agyemang, N Alessa, M Kongkuah - Sustainability, 2023 - mdpi.com
Recently, there has been growing recognition of the significance of environmental, social,
and governance (ESG) factors in assessing a company's performance and worth. Previous …

The ownership structure, and the environmental, social, and governance (ESG) disclosure, firm value and firm performance: the audit committee as moderating …

LL Fuadah, M Mukhtaruddin, I Andriana, A Arisman - Economies, 2022 - mdpi.com
This study investigated the effect of ownership structure on environmental, social, and
governance (ESG) disclosure, firm value, firm performance, and audit committees as …

Board composition and ESG disclosure in Saudi Arabia: The moderating role of corporate governance reforms

K Chebbi, MA Ammer - Sustainability, 2022 - mdpi.com
There is an evolving trend of pursuing the transfer to sustainable development. Owing to this
trend, and alongside the increasing monitoring by society, companies are progressively …

Environmental, social and governance (ESG) disclosure and the small and medium enterprises (SMEs) sustainability performance

H Shalhoob, K Hussainey - Sustainability, 2022 - mdpi.com
This paper aims to evaluate the impact of environmental, social and governance (ESG)
disclosure practices on the sustainability performance of small and medium enterprises …

Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia

UH Umar, EA Firmansyah, MR Danlami… - Journal of Accounting …, 2024 - emerald.com
Purpose This paper aims to examine the effects of corporate governance mechanisms
(board chairman independence, board independent director meeting attendance, audit …

Royal family board directors and the level of ESG disclosures in GCC listed firms

M Arayssi, M Jizi - Journal of Accounting & Organizational Change, 2024 - emerald.com
Purpose This study aims to examine the role of royal family members' board of directors, as
a specific aspect of corporate governance, on the firm's environmental, social and …

Impact of ESG score on financial performance of Indian firms: static and dynamic panel regression analyses

R Sinha Ray, S Goel - Applied Economics, 2023 - Taylor & Francis
The study attempts to empirically investigate the impact of ESG score on the financial
variables that may affect the performance of firms in the Indian context; SEBI's recent …

Corporate sustainability disclosure and investment efficiency: The Saudi Arabian context

A Kouaib - Sustainability, 2022 - mdpi.com
Drawing on legitimacy and stakeholders' perspectives, this research aims to investigate the
association between investment efficiency, a value-added corporate activity important to firm …