.... Practical implications The study highlights the need for Indian firms to strengthen board independence, CEO duality, as well as board size and implementing strong ESG practices helps to mitigate the impact of ESG controversies on CR. Proactive management and transparent communication are key...

...Bahaa Subhi Awwad; Bilal Rimawi Purpose This study examines the impact of board characteristics – specifically board size, board independence and CEO duality – on the level of intellectual capital disclosure (ICD) in non-financial companies listed on the Palestine Stock Exchange. Guided by Agency...