Purpose The aim of this study is to examine the ownership impact on firm sustainable
investments (FSIs). In particular, this research examines the link between institutional …

The present article investigates whether the different ownership structures in the non-finance
sector impact the Environmental, Social, and Governance scores (ESG). Panel data …

Purpose This study aims to assess whether non-financial corporate social responsibility
(CSR) information decreases audit risk and audit scope and enables speedier completion of …

This study examines the relationship between family-controlled companies and corporate
social responsibility practice disclosure (CSRPD) and examines whether board …

Based on the stakeholder theory, this research explores the influence of various forms of
stakeholder pressure on web-based environmental disclosure within the Asian mining …

This study investigates the relationship between corporate social responsibility (CSR),
ownership structure, and investment efficiency in the Saudi stock market. Analyzing data …

The study empirically examines the factors affecting the financing decisions of non-financial
listed companies in Gulf Cooperation Council (GCC) countries. Using static and dynamic …

This study examines the empirical relationship between the different leverage levels as a
proxy of financing mix on the financial performance of the non-financial firms listed on capital …

ABSTRACT Environment, Social, and Governance (ESG) performance serves as a crucial
factor in investor decision-making; however, the existence of ESG rating divergence adds …

This study investigates the impact of environmental, social, and governance (ESG) scores
on dividend policy, while taking into account the moderating effect of financial sustainability …