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Keywords: ESG performance
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Journal Articles
Journal of Accounting Literature (2025)
Published: 23 June 2025
...Huiling Liu; Jun Li; Qing Liu; Chen Zhu Purpose Despite the growing importance of digital technologies for sustainable development, little is known about how digital infrastructure affects firms’ environmental, social and governance (ESG) performance. Design/methodology/approach We exploit...
Journal Articles
Journal Articles
Journal of Accounting Literature (2025)
Published: 06 February 2025
...Andrews Owusu; Kamil Omoteso; Daniel Gyimah; Amanze Ejiogu Purpose This paper sheds light on how appointing a lead independent director (LIDIR) affects a firm’s commitment to climate change and to what extent environmental, social and governance (ESG) performance is affected by a firm’s commitment...
Journal Articles
Journal of Accounting Literature (2026) 48 (1): 76–110.
Published: 02 May 2024
...Habiba Al-Shaer; Mahbub Zaman; Khaldoon Albitar Purpose This study investigates the relationship between CEO leadership, gender homophily and corporate environmental, social and governance (ESG) performance. We also investigate whether it is essential to have a critical mass of women directors...
Includes: Supplementary data

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