... 2025 24 10 2025 15 11 2025 17 11 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Stock liquidity ESG disclosure Gender diversity Agency theory System GMM estimation In recent years, the growing emphasis...

...Agne Kazyte; Rosvaldas Krusna; Alfreda Sapkauskiene Purpose This study aims to examine the impact of environmental, social and governance ( ESG ) disclosure on credit risk at the firm level, focusing on companies listed in the Euro Stoxx 50 index. Specifically, the study evaluates whether...

...Safaa Saleh; Adel Elgharbawy; Osama Abouelela Purpose This study aims to examine the relationship between ownership structure and environmental, social and governance (ESG) disclosure, as well as the moderating effect of audit quality on this relationship. Design/methodology/approach...

...Madiha Kiran; Sumayya Chughtai; Mustafa Raza Rabbani; Ahmet Faruk Aysan Purpose This study aims to explore the effect of environmental, social and governance (ESG) disclosure on the cost of finance (debt and equity) and further investigates contextual factors that might influence this relationship...

...Hesham Nagdy Mohammed Abdelgawad; Guangqiang Liu Purpose This study aims to explore the influence of the chairman’s political and royal authority on environmental, social and governance (ESG) disclosure within the context of nonfinancial companies listed in the Gulf Cooperation Council (GCC...

...Yusuf Nuhu; Ashraful Alam Purpose This paper aims to investigate the impact of board characteristics on environmental, social and governance (ESG) disclosure in the energy industry of emerging economies. Design/methodology/approach The authors adopt the Bloomberg ESG rating to measure...

... (ESG) disclosure in IRs, corroborating the recently rising investor interest in voluntary integrated reporting in Japan. Originality/value This study contributes to the literature on the value relevance of voluntary adoption of integrated reporting by providing evidence of firms achieving...