This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

Abstract Within the 2030 Agenda, the United Nations have explicitly required that the
Member States introduce within their jurisdictions new forms of regulations about non …

Purpose The purpose of this paper is to explore the approaches used by researchers in
examining the influences of external factors towards voluntary disclosure in emerging …

Purpose The current study dealt with the ownership structure effect as a potential
determinant of the environmental, social and governance (ESG) performance disclosure in …

This study seeks to examine whether internal corporate governance (CG) mechanisms affect
corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 …

A growing body of research suggests that the composition of a firm's board of directors can
influence its environmental, social and governance (ESG) performance. In the banking …

This study examines the effects of board characteristics and sustainable compensation
policy on carbon reduction initiatives and greenhouse gas (GHG) emissions of a firm. We …

Despite knowing the potential effect of social reporting on firms' continuity, there is limited
research into the influence of the composition of boards of directors on CSR disclosure. This …

Purpose This study aims to examine the association between corporate governance and
sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The …

This paper aims to critically review the existing literature on the relationship between
corporate governance, in particular board diversity, and both corporate social responsibility …