...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...

...Giuseppe Nicolò; Natalia Aversano; Giuseppe Sannino; Paolo Tartaglia Polcini Purpose The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure. Design/methodology/approach A content...

...Ahmad Yuosef Alodat; Zalailah Salleh; Hafiza Aishah Hashim Purpose This paper aims to examine the impact of corporate governance (CG) on sustainability disclosure (SD) from the perspectives of resource dependence, agency and stakeholder theories in the context of Jordan. Design/methodology...

...Hamzeh Al Amosh; Saleh F.A. Khatib; Husam Ananzeh Purpose This paper aims to investigate whether the sustainability disclosure with the environmental, social and governance (ESG) aspects has an impact on the financial performance represented by Tobin’s Q, return on assets (ROA) and return...