This study systematically reviews the fragmented field of Intellectual Capital (IC) to clarify its
antecedents and outcomes. Using a hybrid method that combines bibliometric analysis and …

Purpose Recent regulatory changes in Europe have promoted non-financial reporting
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …

This paper examines the impact of corporate governance mechanisms on Environmental
Social and Governance (ESG) disclosure in the utilities sector. We collected data from the …

The introduction of Agenda 2030 has impacted the public and private sectors. Agenda 2030
is a document that aims to promote collaboration and partnership between countries and the …

This paper investigates whether and to what extent circular economy performance affects
the financial performance of a global sample of listed agri‐food firms. Furthermore, the …

Equality, equity, and nondiscrimination are core human rights and prerequisites for peace,
prosperity, and sustainability that require the commitment of all actors. They have received …

Purpose This study aims to highlight the impact of introducing women directors to board
committees, thereby empowering them to contribute to decision-making, and as a result …

This research aims to investigate the influence of female directors on Intellectual Capital
Performance (ICP) using a sample of manufacturing-listed companies in China. Our study …

Purpose The purpose of this paper is to investigate the relationship between board gender
equality and environmental, social and governance (ESG) performance in the European …

Purpose Chinese-listed firms with Belt and Road Initiatives (BRI) play a crucial role in
advancing the outward investment policy of China. Board diversity can be vital, and …