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Keywords: Social and governance (ESG)
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Journal Articles
Do ESG practices mediate the relationship between board characteristics and tax avoidance in G20 countries?
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2025) 25 (2): 288–310.
Published: 18 June 2024
...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...
Journal Articles
Board of directors effect on environmental, social and governance performance in publicly traded non-financial firms
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2025) 25 (2): 211–228.
Published: 11 June 2024
...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...
Journal Articles
The effect of social and ethical practices on environmental disclosure: evidence from an international ESG data
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Journal:
Corporate Governance
Corporate Governance (2021) 21 (7): 1293–1317.
Published: 27 August 2021
...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...
