...Anup Kumar Saha; Imran Khan Purpose This study examines how board characteristics influence air, water and renewable energy (AWR) disclosures in an emerging economy. It argues for the necessity of separating these disclosures to address unique environmental impacts and stakeholder concerns...

...Amal Hamrouni; Mondher Bouattour; Nadia Ben Farhat Toumi; Rim Boussaada Purpose The current study aims to investigate the relation between corporate social responsibility (CSR) and information asymmetry, as well as the moderating effect of board characteristics (gender diversity, size...

...Mohamed Omran; Dinesh Ramdhony; Oren Mooneeapen; Vishaka Nursimloo Purpose Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR...

... the board’s monitoring role in relation to corporate managers. Design/methodology/approach – Firms’ risk disclosures are analysed in terms of their Quantity and Coverage. The authors focus on two board characteristics not examined in prior related literature: first, non-executive board...