Board composition has received increasingly more attention from scholars as an important
determinant of environmental, social and governance (ESG) performance. Two factors of …

Purpose This paper takes a structured literature review (SLR) approach to identify gaps in
the literature and suggest future research opportunities. It focuses on corporate governance …

The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …

This study opens the black boxes and fills the literature gap by showing how it is possible to
fit a very precise Machine Learning model that is highly interpretable, by using a novel ML …

Purpose Reacting to the calls in the contemporary literature to further examine the
relationship between board attributes and firms' decisions to obtain corporate social …

This study aims to provide a comprehensive overview of scholarly work and discussion on
board diversity and ESG reporting, leading to the identification of prominent themes and …

This study examines the influence of audit committee attributes, namely financial expertise,
independence, meeting frequency and size, on the adoption of CSR assurance. The study …

This paper explores the longitudinal impact of Environmental, Social, and Governance
(ESG) scores on company performance, considering firm value and financial accounting …

Purpose This paper aims to document international evidence of the impact of a board-level
governance bundle [size, independence, CEO duality, gender diversity and sustainability …

Purpose This study aims to investigate the direct nexus between board characteristics,
corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is …