...Zahra Adardour; Slimane Ed-Dafali; Atar Derj; Hicham Sbai; Adil Bami Purpose This study aims to provide an updated systematic review on the relationship between environmental, social and governance ( ESG ) performance and firm risk. It addresses key gaps in previous reviews by providing...

...Albert Marti; Ramon Bastida-Vialcanet; Frederic Marimon Purpose This study aims to examine Environmental, Social and Governance ( ESG ) reporting in the insurance sector, focusing on the quantity, quality and usefulness of reported Key Performance Indicators (KPIs). It assesses whether KPIs...

...Ani Wilujeng Suryani; Anin Dyah Luthfiani; Nurika Restuningdiah; Azlina Abdul Jalil; Bambang Sugeng; Sri Pujiningsih Purpose In recent years, Environmental, Social and Governance (ESG) has gained significant attention, and managers must acknowledge its impact on a company’s reputation. However...

...Abdulaziz Alsultan; Khaled Hussainey Purpose This study aims to examine the association between diversity among audit committee members and environmental, social and governance (ESG) disclosure. The study also investigates the impact of diversity within the nomination committee as a moderating...

...Abdullah Almutairi; Robert Evans; Baban Eulaiwi; Samir I. Abdelazim; Ahmed Diab Purpose This study aims to investigate the association between related party transactions (RPTs) and insider trading behaviour as well as the moderating role of environmental, social and governance (ESG...

... objectives may encourage broader compliance. Likewise, Thawani et al. (2024) demonstrate that companies pursuing ESG investment strategies tend to integrate reporting frameworks more readily. This finding suggests that Morocco, through financial incentives and sustainability-focused initiatives...

...Adel Elgharbawy; Laila Mohamed Alshawadfy Aladwey Purpose This paper aims to investigate the effect of ESG performance and board diversity on tax avoidance practices of FTSE350 companies before and after the COVID-19 pandemic from the stakeholder theory perspective. Design/methodology/approach...

...Frederick Lindahl; Satu-Päivi Kantola; Hannu Schadewitz Purpose This paper aims to examine whether variations in country-specific business integrity (BI) and firm-specific environmental, social and governance (ESG) dimensions can explain variations in earnings quality (EQ) in Northern and Southern...

.... Additionally, there is a notable gap in empirical research examining the mediating relationship between ESGR and developing SUC through STKA. © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Artificial intelligence Climate resilience ESG Innovation...

...Yunice Karina Tumewang; Danis Nurul Yunita; M. Kabir Hassan Purpose This study aims to explore the current trends in the literature about environmental, social and governance (ESG) practices within Islamic banking. It also seeks to identify research gaps and propose directions for future inquiry...

... estimation technique to test the hypotheses. The authors include a sample of 37 US banks from 2013 to 2017 with 144 bank-years observation. The authors consider the environmental, social and governance (ESG) scores from Refinitiv as a proxy for CSR. The financial data are also collected from the Refinitiv...

... encourage greater adoption of it globally. It contrasts the results with two other African stock exchanges (Nigeria and Egypt with no mandatory ) and examines whether quality also has an impact on these and on environmental, social and governance (ESG) disclosure scores. Design...