... reporting Sustainability strategy Corporate governance Stakeholder engagement Sustainability committees ESG disclosure Assurance determinants Non-Financial reporting Assurance demand Sustainability reporting has become a cornerstone of corporate transparency in the 21st century...

... of effective audit committees in corporate governance, potentially reducing fraud and irregularities, this hierarchical-relational conceptual framework will interest researchers and have several practical implications, specifically for audit committee members and stakeholders, boards, management, internal...

... experience as a measurable element of board human capital, particularly when evaluating candidates for firms characterized by stronger corporate governance structures, larger asset size, higher institutional ownership and state ownership. For boards, the findings suggest that independent and non-independent...

...., 2021). This situation has placed corporate water use under a spotlight, transforming water sustainability from an environmental ideal into a critical component of contemporary resource management and a core business concern. Corporate governance Water disclosure Ultimate ownership...

... governance by either selling their shares or voting to signal their stance on management (Hirschman, 1970 ; Iliev et al., 2015). Board gender diversity Risk management expertise Shareholder voting Cyber risk management FinTech InsurTech Big Three asset managers Corporate governance...

...Man Dang; Premkanth Puwanenthiren; Edward Jones; Rachel Forshaw Purpose This study is motivated by the increasing importance of diversity and inclusion policies in corporate governance, coupled with growing societal expectations for firms to demonstrate social responsibility through measurable...

...Chung-Chieh Li; Lyn Daff; John Sands; Adam Arian Purpose Board gender diversity is commonly analysed in studies of corporate governance, while the gender diversity of their committees (the engine rooms of decision-making) is often overlooked. This study aims to examine whether Australian listed...

... only Female executives ESG controversies WGI Controversial industries Corporate governance Moreover, the existing literature on ESG has often overlooked the determinants and consequences of ESG controversies, with limited evidence available on this phenomenon (Aouadi and Marsat, 2018...

.... Each of the three authorities possesses specific resources and capabilities (see RQ1) that can contribute to the improvement of the quality of sustainable corporate governance. This, in turn, may strengthen the long-term survival and competitiveness of firms, as a strategic focus on ESG topics...

...Chien-Hui Chuang; Yan Lin; Zih-Teng Lin Purpose The purpose of this study is to examine how effective corporate governance can mitigate the negative effects of insider pledging. The paper focuses on several board characteristics that are associated with corporate governance: board size...

... Rosalinda Santonastaso rosalinda.santonastaso@unicampania.it 04 01 2025 17 06 2025 30 07 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Family firms External Auditing Non-audit services Corporate governance...

... packages and poor corporate governance quality, resulting in higher audit fees. Practical implications The findings of this study indicate that co-opted boards, closely aligned with CEOs, elevate audit risk and lead to a higher audit fee premium. This evidence highlights the need for regulatory reforms...

... readability Corporate governance G14 G34 M40 The complexity and materiality of financial information are increasingly scrutinized as reporting requirements expand to encompass corporate governance, remuneration, audit and sustainability disclosures (Cohen et al., 2017 ; De Villiers...

... and the extent of sustainability reporting have an insignificant relationship. This conclusion holds even when the sample is split between listed and unlisted SOEs. Practical implications The insights can inform authorities and policymakers to strengthen the corporate governance mechanisms of all SOEs...

... determinants (e.g. performance or reporting factors). Sustainability reporting Sustainability assurance Sustainability assurance provider Legitimacy theory Corporate governance Big Four audit firm In line with the business case argument for sustainability, sustainability assurance should lead...

..., this study aims to examine the influence of corporate governance and external assurance on integrated reporting practices. The analysis focuses on a sample of 301 South African companies across nine sectors. Design/methodology/approach To measure corporate governance, this paper uses variables related...

...Arie Pratama; Haslinda Yusoff; Winwin Yadiati; Edi Jaenudin Purpose This study aims to examine how sustainability-related corporate governance mechanisms mitigate greenwashing in Southeast Asia. It investigates the impact of sustainability committees, sustainability-focused directors...

... of the top 100 listed firms by market capitalisation on the Hanoi and Ho Chi Minh stock exchanges as of December 31, 2023, using an established reporting methodology. Data were sourced from annual, corporate governance, ESG, financial and sustainability reports. A regression model was used to examine factors...

...Arshad Hasan; Waqas Anwar; Joseph H. Zhang; Ana Marques Purpose This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan. Design/methodology/approach Data for 125 companies listed...

...Fernando Galdi; André De Moura; Felipe Damasceno; Alexandre Andrade Purpose This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased value relevance of discretionary fair value...