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Keywords: ESG disclosure
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Journal Articles
Journal Articles
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
... 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
Journal Articles
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...

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