...”. (UN News, 2023) [1] Faizul Haque can be contacted at: f.haque@soton.ac.uk Sustainability assurance Big-4 assurance providers GHG emissions Environmental policy stringency Environmental sustainability Emission reduction initiatives M14 M40 Q54 Q56 Despite...

... 09 06 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Board characteristics Institutional ownership East Africa Community G29 G30 M14 Integrated reporting (IR) has recently garnered significant...

... theory China M14 G34 G41 J10 General Project of Anhui Natural Science Foundation 2108085MG244 China MOE project of Humanities and Social Science 21YJC630093 China Postdoctoral Fund Program 2021M702070 Funding: This work was supported by General Project...

..., it offers differentiated empirical evidence across ownership types, market positions, investor structures and pollution intensities, furnishing actionable implications for policymakers formulating targeted environmental regulations in China's transitional economy. G34 Q56 M14 However, greenwashing...

... is valuable for fostering sustainable practices, it may not necessarily translate into financial outcomes. Therefore, such information may not be material to investors, and it is labelled as “non-financial sustainability information”. M14 M41 Q56 G34 The second approach, aligned with the ISSB...

... Informal institution Cultural tightness Corporate social responsibility M14 Z13 G34 National Natural Science Foundation of China No. 71872196 http://dx.doi.org/10.13039/501100001809 National Natural Science Foundation of China No. 72272164 http://dx.doi.org/10.13039...

... attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Impression management Literature review Financial reporting Sustainability reporting M41 M14 This study was carried out within the project...

... gender diversity (BD) Narrative disclosure tone (NDT) Board tenure Experience board member Executive directors' tone Critical mass theory G14 M14 M41 Q51 Q54 This study aims to examine the association between board gender diversity (BD) and narrative disclosure tone (NDT) in the UK...

... marginalisation Ageing workforce J26 J71 D63 I23 M14 Funding: This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors. Summary statement of contribution This study contributes to the journal by foregrounding...

... of directors CEO G41 M14 Research provides evidence on various drivers of CEP, including the influence of numerous CEO and board characteristics on CEP (de Villiers et al., 2011 , 2022 ; Dixon-Fowler et al., 2017). Previous experience of directors with environmental issues...

... Limited Licensed re-use rights only Greenwashing Artificial intelligence Heterogeneity analysis D21 M14 O30 In recent years, the issues of climate change and the concept of sustainable development have sparked widespread discussions among countries and various sectors of society...

... capital Moral International M14 M41 Corporate giving, when viewed as a salient and reliable signal of a positive firm image and reputation to investors, generates reputational capital (Sánchez, 2000), which, in turn, reduces public scrutiny, lowering overall firm risk. Both Godfrey et...

... dates for market reaction studies, we offer a novel approach to analysing the impact of executive compensation changes on market behaviour. CEO compensation Media sentiment Market reaction Social media G34 G41 M14 M52 Zhangxin (Frank) Liu can be contacted at: frank.liu...

... main hypothesis is H1. A negative relationship exists between the percentage of co-opted directors and the firm CSR score [2] . Corporate social responsibility Co-opted directors Corporate governance Board of directors G30 G34 M14 H2...