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1-7 of 7
Keywords: ESG disclosure
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (3): 574–593.
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
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
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
Journal of Applied Accounting Research (2023) 24 (5): 1027–1047.
Published: 28 April 2023
... attributes and sustainability reporting (Zaman et al., 2022). To fulfill the above identified gaps from a contextual perspective, we investigate the interplay between board structural factors such as board size, independence, gender diversity, the CSR committee and ESG disclosure in a developing...
Journal Articles
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
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
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...
