...Jamel Eddine Mkadmi; Wifak Daafous Purpose This study aims to explore whether corporate governance mechanisms affect environmental, social and governance (ESG) disclosure by firms across countries. It investigates whether board cultural diversity affects ESG disclosure. Design/methodology...

... analyzed the informative content of management reports and corporate governance statements. The survey covered all domestic companies listed on the Warsaw Stock Exchange in the years from 2017 to 2021. Findings The new guidelines resulting from hard law had a significant impact on the corporate...