Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

AM Gerged - Business Strategy and the Environment, 2021 - Wiley Online Library
This study seeks to examine whether internal corporate governance (CG) mechanisms affect
corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 …

Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures

AM Gerged, K Albitar… - International Journal of …, 2023 - Wiley Online Library
Our study examines whether internal corporate governance (CG) mechanisms moderate the
relationship between a firm's engagement in corporate environmental disclosure (CED) and …

Reviewing the status of corporate social responsibility (CSR) legal framework

GE Halkos, SN Nomikos - Management of Environmental Quality: An …, 2021 - emerald.com
Purpose This paper reviews and analyzes the corporate social responsibility (CSR) legal
framework worldwide, discussing the new CSR definition which comprises legal features …

Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

AM Gerged, E Beddewela… - Business Strategy and …, 2021 - Wiley Online Library
Several studies have found a relationship between corporate social and environmental
disclosure and firm value (FV) or accounting profitability. Where environmental disclosure …

How sustainable-orientated service innovation strategies are contributing to the sustainable development goals

A Calabrese, R Costa, NL Ghiron, L Tiburzi… - … Forecasting and Social …, 2021 - Elsevier
Even though the private sector plays a pivotal role in the success of the Sustainable
Development Goals (SDGs), the assessment of the firms' contribution to the Goals has so far …

Non‐financial strategy disclosure and environmental, social and governance score: Insight from a configurational approach

R Santamaria, F Paolone, N Cucari… - Business Strategy and …, 2021 - Wiley Online Library
Evaluating the determinants of environmental, social and governance (ESG) score is
significant for topic for academics and regulators and companies. Despite its importance …

Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies

Y Feng, A Hassan, AA Elamer - International Journal of Accounting & …, 2020 - emerald.com
Purpose This paper aims to contribute to the existing capital structure and board structure
literature by examining the relationship among corporate governance, ownership structure …

Mandatory disclosure, greenhouse gas emissions and the cost of equity capital: UK evidence of a U‐shaped relationship

AM Gerged, L Matthews… - Business Strategy and the …, 2021 - Wiley Online Library
This paper examines the effects of disclosing greenhouse gas (GHG) information
mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel …

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

S Demaria, S Rigot - Business Strategy and the Environment, 2021 - Wiley Online Library
This article deals with the practices of French corporate environmental disclosure with a
focus on climate‐related risks. In particular, it aims to analyse the compliance of CAC 40 …

Environmental, social, and governance disclosure, ownership structure and cost of capital: Evidence from the UAE

N Ould Daoud Ellili - Sustainability, 2020 - mdpi.com
The capital structure decision is one of the most vital financial decisions of the corporation
that consists of determining the optimal combination of equity and debt for the companies …