.... Furthermore, firm size plays a significant moderating role, as larger firms benefit more from busier directors regarding biodiversity performance than smaller firms. Other corporate governance factors such as board gender, skill diversity and board size also significantly enhance biodiversity practices...

...Vera Palea; Silvia Gordano; Alessandro Migliavacca Purpose The study aims to investigate the decoupling between corporate performance and communication in relation to environmental sustainable development goals (SDGs) and the role of sustainability-oriented corporate governance (CG) in promoting...

... seeking to promote sustainable business practices through improved corporate governance. Social implications The study underscores the critical role of board diversity and independence in enhancing corporate accountability and environmental responsibility. By highlighting the importance of female...

... ESG performance Sustainability Corporate governance In the face of pressing global challenges, including extreme climate events, global warming, resource scarcity and infectious diseases, countries worldwide are redefining their expectations for economic and social sustainable development...

...Ping Wei; Yue Mao; Meng Zhu; Qi Zhu Purpose This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements. Design/methodology/approach Using the establishment of environment court in China as a quasi-natural...

...” on the ownership-carbon disclosure relationship. Ibna Bhan can be contacted at: ibna.phd19@fms.edu Corporate governance Ownership structure Carbon disclosure Voluntary disclosure Meta-analysis Meta-regression Global discussions on environmental sustainability have gained unprecedented...

...Faisal Alshahrani; Baban Eulaiwi; Lien Duong; Grantley Taylor Purpose This study aims to examine the relationship between climate change disclosure performance (CCDP) and audit pricing. The moderating effect of corporate governance characteristics on that relationship is also investigated...

..., growing economic inequality, inequality in human rights, internal controls and risk management and high tensions among countries. Many recent studies have found that organizational performance is influenced by three factors: environmental concerns, social dimensions and corporate governance, which go...

...Olayinka Erin; Alex Adegboye; Omololu Adex Bamigboye Purpose This study aims to examine the association between corporate governance and sustainability reporting quality of listed firms in Nigeria. Design/methodology/approach The authors measure corporate governance using board governance...

... our study on the period prior to the Act to examine firms’ decisions to voluntarily conduct CSR outside of any regulatory mandates. Earnings management Corporate social responsibility Corporate governance Emerging economies Energy policy Globally, there is a growing demand...

.... While most companies undertake a materiality assessment (with varying degrees of rigour) to support sustainability reporting, only some use it to drive planning and decision-making. Companies demonstrate responsiveness to stakeholder concerns through corporate governance and sustainability initiatives...

... indicate the existence of managerial capture. Materiality assessment disclosure scores are positively influenced by higher financial performance (Return on Assets), lower leverage and better corporate governance. However, company size and market-to-book ratio do not influence materiality assessment...

...Zabihollah Rezaee; Mohammad Alipour; Omid Faraji; Mehrdad Ghanbari; Babak Jamshidinavid Purpose The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate...

...Nader Elsayed; Sameh Ammar Purpose The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns...

... of internal corporate governance on CSR. Yet, the effects of external factors, specifically legal regulations and stakeholder pressures, on CSR are perceived to be insignificant. This finding contrasts studies from industrialized countries in the Western world where firms are often motivated to invest in CSR...

... involves making opportunistic estimates and judgments. Corporate governance Earnings management Board composition Board gender diversity The board of directors is the central internal control mechanism for monitoring managers, promoting and protecting the interests of shareholders (Jensen...

...Carlos Noronha; Jieqi Guan; Jing Fan Purpose This study aims to investigate the relationship between corporate social contribution measures and investors’ reaction under the effect of corporate governance for firms listed in China, the largest emerging economy in the world. Corporate social...

...Sonia Shimeld; Belinda Williams; Justin Shimeld Purpose The business case argument was used to underpin the inclusion of diversity disclosures within the Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations (2010). By adding a requirement for diversity...

... performance of a firm with caution when a problem director is on the board. Originality/value Prior research on the relationship between environmental performance and corporate governance has been based on board composition and characteristics. However, board decision-making reflects the professional...

... carefully scrutinize firm CSR activities that firms are “not” reporting on. Originality/value – Empirical evidence on the link between corporate governance and CSR disclosure from a developing nation context is limited. This paper provides much needed evidence in this area from India – one...