... Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Greenwashing Corporate transparency Digitalization Sustainable corporate Governance ESG disclosure Accountability Digital technologies Stakeholders Corporate governance has progressively...

...Peter Kodjo Luh; Nicholas Asare Purpose This study aims to examine how ESG disclosure (i.e. sustainability disclosure) responds to board gender diversity using a conditional panel quantile regression approach. Design/methodology/approach Data was obtained from the audited annual reports...

...Richard Yeaw Chong Seow Purpose This study aims to investigate the influence of the capabilities of chairmen and CEOs on environmental, social and governance (ESG) disclosure in Malaysian family firms, focusing on the moderating role of family control. This research further explores how family...

...Noora Hasan Al Hosani; Haitham Nobanee; Nejla Ould Daoud Ellili Purpose This study examines the impact of board gender diversity (BGD) on financial performance (FP) and environmental, social and governance (ESG) disclosures, as well as the impact of ESG disclosures on FP. Furthermore, this study...

... performance CSR reporting ESG disclosure In recent decades, corporate governance and financial reporting fields have garnered substantial attention from researchers, practitioners and policymakers alike. The intricate interplay between these domains and their impact on the functioning of modern...

...Maretno Agus Harjoto; Yan Wang Purpose This study aims to examine the relationship between economic policy uncertainty (EPU) and environmental, social and governance (ESG) disclosure and the moderating role of board network centrality and political connections on the nexus between EPU and ESG...

...Nejla Ould Daoud Ellili Purpose This study aims to examine the impacts of environmental, social and governance (ESG) disclosure and financial reporting quality (FRQ) on investment efficiency. Design/methodology/approach Several econometric models have been applied to estimate the impacts...

... are positives or negatives or even neutral. Design/methodology/approach The study sample covers US S&P 500-listed companies during the period 2009 to 2018. Panel regression analysis was used to examine the study hypotheses and achieve the study aims. Findings The results showed that ESG disclosure...