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Keywords: Ownership structure
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (4): 1092–1138.
Published: 05 August 2025
...Samir Srairi Purpose This paper aims to explore how ownership structure impacts environmental, social and governance (ESG) performance in banks, with a particular focus on Islamic banks. It also assesses whether bank risk and board characteristics influence the relationship between ownership...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (5): 1331–1369.
Published: 05 June 2024
... and government ownership on voluntary carbon disclosure highlights that these ownership structures not only have the potential to transform corporate decisions but also have implications for the wider society. As firms owned by institutional investors disclose their carbon information, it provides access...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2021) 12 (5): 1003–1026.
Published: 25 January 2021
... Licensed re-use rights only Corporate social responsibility Ownership structure Economic policy uncertainty Economic policy is an important tool from which the government can shape the external environments of enterprises. In addition to improving the macroenvironment, economic policies...
