...Ahmed Naser Hamid Eldemiry; Hosam Moubarak; Ismail Gomaa; Toshitsugu Otake; Hebatallah Abd El Salam Badawy Purpose This study aims to investigate whether board gender diversity ( BGD ) influences environmental, social and governance ( ESG ) performance, while also examining the moderating role...

.... Corresponding author Yara Ibrahim Yara.magdy@ejust.edu.eg 09 04 2026 21 06 2026 30 06 2026 30 06 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only ESG performance Environmental disclosure Firm value Greenwashing...

... planning and a focus on legacy. Also, foreign ownership is growing rapidly due to economic reforms and liberalisation. This study aims to investigate the influence of family and foreign ownership on firms’ environmental, social and governance ( ESG ) performance in Saudi Arabia. This study also examines...

... ) regressions to account for potential endogeneity and strengthen the robustness of results. This study leverages instrumental variables (IVs) to control for omitted variable bias and reverse causality, ensuring reliable empirical insights. Findings The results show that stronger ESG performance...

...Ameera Fatima Anaz; Antoine B. Awad Purpose This paper aims to investigate whether the ESG performance, in addition to the standalone ESG pillars, i.e. environmental, social and governance scores, are associated with the corporate creditworthiness. Design/methodology/approach This study...

...Paola Brighi; Antonio Carlo Francesco Della Bina; Valeria Venturelli Purpose This study investigates the impact of ESG (Environmental, Social, and Governance) performance and ESG-related corporate misconduct on firm value and risk. In particular, it explores whether strong ESG performance can...

... and Governance (ESG) performance operating in MENA countries, focusing on how reforms promoting women’s representation enhance ESG outcomes. Design/methodology/approach The analysis uses the Generalized Least Squares method with random effects, based on a sample of 95 listed companies across various sectors...

...Engy ElHawary; Rasha Elbolok Purpose This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market. Design/methodology/approach This study uses quarterly data from 2017 to 2021 to draw...

... engaging in ESG actions, whether combined or individual, pay higher audit fees. More interestingly, the authors provide evidence that the negative effect of conditional conservatism on audit fees is mitigated only when ESG performance is considered in combination. This implies that firms exhibiting less...

...Hamzeh Al Amosh; Saleh F.A. Khatib; Amneh Alkurdi; Ayman Hassan Bazhair Purpose This study aims to explore the impact of capital structure (CS), including total debts, short-term debt, long-term debt and total shareholder equity, on environmental, social and governance (ESG) performance...