... deeper insights into the mediating role of board gender diversity in the relationship between corporate governance and environmental disclosure practices. A two-step system generalised method of moments estimator is used to address potential endogeneity, and bootstrapping is used to validate...

...Doaa Abdel Rehim Mohamed Aly; Arshad Hasan; Bolanle Obioru; Franklin Nakpodia Purpose This study aims to investigate the influence of corporate governance (CG) on environmental disclosure (ED) practices within UK and US firms, addressing the contemporary challenges confronting firms in both...

... (listed and unlisted) on environmental disclosure level in Indonesian companies. Design/methodology/approach The data set comprises 474 non-financial firms listed in Indonesian Stock Exchange (IDX) for the period of 2017 to 2019. The study uses an environmental disclosure checklist to measure...

...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...

... © Emerald Group Publishing Limited 2014 Analyst following Analyst forecasts Corporate governance Environmental disclosure Social disclosure Corporate disclosure is a key source of information for financial analysts. Previous studies provide empirical evidence that both voluntary...