...Richard Yeaw Chong Seow; Nejla Ould Daoud Ellili Purpose This study aims to review environmental, social, and governance (ESG) disclosure research in the Middle East and North Africa (MENA) region, examining its trends, challenges, and opportunities within the context of evolving corporate...

...Souhir Neifar Abdelkefi; Anis Jarboui Purpose This study aims to explore the intricate relationship between Environmental, Social, and Governance ( ESG ) disclosure, chief executive officer (CEO) power and operational risk (OR) in Islamic banks across the Gulf Cooperation Council ( GCC ) countries...

...Rihab Grassa; Nejla Ould Daoud Ellili; Mohammad Hadi Alhashimi; Saeed Alhammadi; Abdulla Aljaziri Purpose The purpose of this paper is to examine the association between the level of risk disclosure (RD) and ESG disclosure of non-financial firms listed in Abu Dhabi Stock Exchange ( ADX...

... least squares, random effects, robust regression and Tobit models for the period of 2019–2023. Findings The results indicated that robust corporate governance practices were statistically significant and positive mediating effect. However, the relationship between ESG disclosure and return on assets...