... the analysis if data was missing for any of the variables required for the analysis. The financial firms were dropped from the sample due to their unique disclosure requirements. The final sample consists of 2,523 firm-year observations. Corporate governance Board gender diversity Female executives E...

... effect model. Findings The findings of this study revealed that board size, board independence and board qualification have a significant positive influence on ESG performance. It is evident that good corporate governance practices can positively influence ESG performance by fostering accountability...

... 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Patrick Velte can be contacted at: velte@leuphana.de During the past decade, regulators and business have been concerned about the quality of business reporting, corporate governance...

..., this study uses both random-effects and logit regressions and looks at the 2014–2019 financial years of companies listed on the STOXX Europe 600 (1,992 firm-year observations). Findings The findings of this study are in line with prior research on sustainable corporate governance and indicate that CSO...

...Ibrahim El-Sayed Ebaid Purpose This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange...

...Meena Sharma; Rajbir Kaur Purpose The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology/approach The period for the study is from 2010–2018. The data has been extracted from the BSE...

... (2016) found a positive effect of dispersed ownership on social and environmental disclosure. Corporate governance Intellectual capital Ownership structure Stakeholders Social and environmental disclosure Social and environmental reporting has widened both in scope and coverage over...

... and environmental information (European Commission, 2020). 23 06 2020 18 09 2020 09 11 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Corporate governance CEO compensation Climate change Carbon reduction targets Stakeholder...

... legal rule or doctrine. J. Michael Judin can be contacted at: michael@elawnet.co.za 16 10 2019 11 11 2019 11 11 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Directors Corporate governance Common law King Reports...

... sectors. King III encouraged all entities to adopt the King III principles and explain how these have been applied or were not applicable. This code of governance was applicable from March 2010. A further innovation in King III was the submission that quality corporate governance was the product...

...Suresh Parbhoo Kana Purpose This study aims to demonstrate, with reference to developments in the four King Reports on Corporate Governance for South Africa, that institutional culture should be governed with the same rigour applied to other strategic assets to align the pluralistic interests...

...Gedeon Josua Rossouw Purpose The purpose of this paper is to explore the prominence and positioning of ethics in the four editions of the King Report on corporate governance for South Africa that were published since 1994. It tells a tale of how certain ethics aspects remained fairly constant over...

...Anna Ramalho Purpose The purpose of this paper is to provide a perspective on the distinctive stance of the King Report on Corporate Governance in South Africa, 2016 (King IV) in relation to a number of other codes of corporate governance issued globally. Design/methodology/approach The paper...

...Habib Jouber Purpose This paper aims to examine whether corporate social responsibility (CSR) is associated with firms’ earnings quality (EQ) and how this association is context-specific. The authors consider specific institutional differences in strength of corporate governance (CG) attributes...

... in the international corporate governance context. The two-tier system is not very common in an international context. We expect different board effects concerning the implementation of ESG strategies in one-tier and two-tier systems. Moreover, the European Commission has implemented a very strict sustainability...

...Mohammad A.A. Zaid; Man Wang; Sara T.F. Abuhijleh Purpose The purpose of this study is to empirically examine the deeply rooted relationships between corporate governance (CG) and corporate social responsibility (CSR) disclosure as two complementary mechanisms used by companies to reinforce...

.... Ultimately, risk taking results in the reduction of firm’s sustainability. Design/methodology/approach To capture the impact of corporate risk taking, the corporate-governance variables, i.e. “independent board structure” and “board size,” were used as instrumental variables to control excessive...

... Corporate governance Stakeholder management As a reaction of the financial crisis in 2008/2009 and the decreased trust of stakeholders, the European Commission initiated several reform activities to enhance the quality of corporate governance. The motivation was a change from a short-term...

... and suggest that current national and European regulations on corporate governance and CSR could have a great impact on future CSR performance and market reactions. Patrick Velte can be contacted at: velte@leuphana.de 16 01 2016 25 02 2016 © Emerald Group Publishing Limited 2016...

... in Jamali et al. (2008) . These authors show that corporate governance plays an important role in CSR by highlighting the interdependent relationship between these two entities. In their study, various stakeholders such as employees, customers, and the community are included in the corporate...