...Yunice Karina Tumewang; Noor Hidayah Ab Aziz; Sajead Mowafaq Alshdaifat; M. Kabir Hassan Purpose This study aims to investigate the effect of environmental, social and governance (ESG) strategies on non-performing loans (NPLs) in Islamic banking operations in emerging markets. Design...

... at: malmofleh@ksu.edu.sa 17 05 2025 29 11 2025 13 01 2026 15 02 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Small and medium-sized enterprises SMEs Sustainability ESG Environmental accounting Corporate social...

...Qaiser Abbas; Mosab I. Tabash; Muhammed AsadUllah; Samina Riaz Purpose This research aims to investigate the potential effect of environmental, social and governance (ESG) performance on investment efficiency (IE). It also examines the influence of board size on the ESG–IE nexus. Design...

...Liyue Feng; Choi-Meng Leong; Muhammad Ali Purpose Investments in environmental, social and governance (ESG) issues have a big impact on how much sustainable development efforts are made by businesses. This study analyzed the Scopus database contains information from 429 research papers published...

.... It explores how board features such as size (BSize), diversity (BDIV), independence (BI), skills (Bskill) and duality (CEOD) influence ESG performance (ESG), and how EMT enhances or mitigates these effects. Design/methodology/approach This study adopts a quantitative approach using a dataset of 91 GCC...

...Rihab Grassa; Anissa Naouar; Mohammed Aqeel; Abdallah Khalil; Bakhit Hamdan; Tayeb Nader Purpose The purpose of this paper is to investigate the factors that determine the long-term readiness of UAE-listed companies to handle environmental, social and governance (ESG) related opportunities...