...Malik Abu Afifa; Nha Minh Nguyen; Duong Van Bui Purpose This study aims to investigate the nexus among environmental, social and governance disclosure quality (ESGDQ), corporate governance (COG) and corporate social responsibility strategy (CSRS) in the context of ASEAN, a developing market...

...Sawssen Khlifi; Yamina Chouaibi; Salim Chouaibi Purpose This study aims to investigate the direct and indirect relationship between board characteristics and corporate tax avoidance using the environmental, social and governance (ESG) index as a mediating variable in G20 countries. Design...

...Ma Dolores Del Carmen Sepulveda-Nuñez; Carlos Fong Reynoso; Irving Llamosas-Rosas Purpose This study aims to examine the effect of the board of directors (BoD) structure on environmental, social and governance (ESG) performance in publicly traded non-financial firms from the perspective of agency...

...Gustavo Schiavo; Annibal Scavarda Purpose This study aims to evaluate how corporate governance focused on meeting the legal requirements applied in poultry slaughterhouses contributes to the advancement of the Sustainable Development Goals (SDGs) within the environmental pillar and identify...

...Abdelhakim Ben Ali; Jamel Chouaibi Purpose This study aims to investigate whether integrating environmental, social and governance (ESG) practices mediates the relationship between executive incentive compensation and the financial performance of Islamic and conventional banks in the Middle East...

... translate the assurance process into the greater social performance but does not help to achieve higher environmental performance. The second moderation analysis reveals that firm visibility/size positively moderates between the assurance process and governance and social performance but not between...

...Salim Chouaibi; Habib Affes Purpose Given the rising global interest in the environmental, social and governance (ESG) index, the purpose of this paper is to investigate the impact of social and ethical practices on the firm’s environmental disclosure level. Design/methodology/approach To test...

...Ioannis Tampakoudis; Athanasios Noulas; Nikolaos Kiosses; George Drogalas Purpose The purpose of this study is to investigate the relationship between environmental, social and governance (ESG) performance and shareholder wealth in the context of mergers and acquisitions (M&As) before...

...Bahaaeddin Ahmed Alareeni; Allam Hamdan Purpose This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships...

... finds significant positive associations of TBL with profitability and firm size; environmental bottom line with board size and profitability; social bottom line with board size, profitability and firm size; and economic bottom line (ECO) with firm size. A significant negative association is found...