.... It further integrates imprinting theory to highlight the role of returnee CEOs as moderators, offering new insights into how international experience shapes sustainability performance in emerging economies. Corresponding author Naima Lassoued naima.lassoued@sesame.com.tn 04 07 2024 15 10...

... while recognizing governance reforms as a secondary priority. Efforts should address barriers to ISSB adoption, such as resource limitations, regulatory alignment and stakeholder engagement, to facilitate effective integration of sustainability standards in emerging economies. Originality/value...

... comprises non-financial companies across 23 nations comprising of both developed and emerging economies. This study has used a dynamic panel data model, i.e. the system generalized method of moments (SGMM) technique, to examine this issue. Findings The authors find that sustainable disclosure affects...

...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...

... provides evidence on the current status quo of online reporting in Jordan as one of the emerging economies in 2010 as a year with great expectations and predictions. This paper is the first to examine several companies' characteristics by using multivariate analyses. This paper also examines the online...