... was conducted using data from bank websites, annual reports and sustainability reports. The data set includes banks from selected emerging economies, allowing for an analysis of variations in green finance practices. Findings The study finds that CSR committees and sustainability reporting significantly...

... Limited 2026 Emerald Publishing Limited Licensed re-use rights only Corporate governance Corporate social responsibility Firm risk Board diversity CSR committee Country-specific institutional quality is another important governance mechanism that potentially influences firm-level...

...Ines Kateb; Waleed M. Alahdal Purpose This study aims to explore the mediating role of corporate social responsibility (CSR) committees in the relationship between board characteristics and environmental, social and governance (ESG) performance, specifically within the Middle East and North Africa...

...Mohamed Esmail Elmaghrabi Purpose This study aims to explore the set of corporate social responsibility (CSR) committee attributes that may enhance CSR performance and CSR strategy formation and reduce CSR controversies.[AQ1] Towards this end, the study also explores the differences between...