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1-7 of 7
Keywords: ESG disclosure
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Journal Articles
Integrating environmental, social and governance disclosures factors in investment efficiency: a systematic literature review
Available to Purchase
Journal of Applied Accounting Research 1–20.
Published: 24 November 2025
... improved ESG disclosures and IE. Fredrick James Otieno Owino can be contacted at: fotieno@strathmore.edu 02 03 2025 10 07 2025 05 09 2025 19 10 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only ESG disclosure...
Journal Articles
Stakeholder engagement, climate sensitivity and ESG disclosures in Indian firms: insights from a novel ESG framework
Available to Purchase
Journal of Applied Accounting Research (2026) 27 (1): 197–216.
Published: 08 September 2025
...Santi Gopal Maji; Prachi Lohia Purpose The study delves into the impact of stakeholder engagement (SE) on corporate environmental, social and governance (ESG) disclosures. Additionally, it unveils the moderating effect of climate sensitivity on this relationship, if any. Design/methodology...
Journal Articles
Beyond quotas: how ESG disclosure and critical mass of female directors shape firm value in France
Available to Purchase
Journal of Applied Accounting Research (2026) 27 (1): 64–85.
Published: 16 May 2025
...Mostafa Kamal Hassan; Fathia Elleuch Lahyani; Khaldoon Albitar Purpose We investigate whether environmental, social, and governance (ESG) disclosure and board gender diversity (BGD) affect the firm value for a sample of French non-financial listed firms during the concurrent enactment of French...
Journal Articles
Sustainability disclosures and corporate boards: a stakeholder approach to decision-making
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (5): 1027–1047.
Published: 28 April 2023
... 2023 28 03 2023 09 04 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only ESG Corporate governance Stakeholder theory ESG disclosure CSR reporting GMM Dynamic panel The issues of climate change, poor employee welfare...
Journal Articles
Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong
Available to Purchase
Journal of Applied Accounting Research (2024) 25 (4): 812–836.
Published: 13 January 2023
...Ricky Chung; Lyndie Bayne; Jacqueline Louise Birt Purpose The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong. Design/methodology/approach The authors analyse both Bloomberg ESG scores and a disclosure index...
Journal Articles
Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
Open Access
Journal of Applied Accounting Research (2022) 23 (1): 227–249.
Published: 15 July 2021
... balance on corporate boards as a key mechanism to enhance corporate governance effectiveness and better address multiple stakeholders' needs. With this in mind, this study intends to examine the impact of boardroom gender diversity on Environmental Social Governance (ESG) disclosure practices...
Journal Articles
Between cost and value: Investigating the effects of sustainability reporting on a firm’s performance
Available to Purchase
Journal of Applied Accounting Research (2019) 20 (4): 481–496.
Published: 03 June 2019
... Licensed re-use rights only Sustainability reporting Performance ESG disclosure Financial institutions SDG’s countries Before the financial crisis, the banking and financial service sectors were responding more slowly than other sectors to sustainability challenges (Jeucken, 2002...
