Pressure on companies to report on non-financial dimensions has amplified the interest in
sustainability due to increased awareness among stakeholders. While connecting value …

Despite the growing literature on corporate social responsibility (CSR), little is known about
how the board of directors' competence can affect the CSR‐financial performance …

Due to the potential role of the construction industry in addressing the global challenge of
climate change, stakeholders are beginning to develop the environmental, social and …

The aim of this paper is to investigate the impact of board cultural diversity (BCDIV) and
board structure policy (BSP) on environmental, social, and governance (ESG) disclosure …

Purpose The purpose of this study is to map the intellectual structure of sustainable finance
and accounting (SFA) literature by identifying the influential aspects, main research streams …

The growing emphasis on sustainability in the business landscape has prompted scholars
and industry practitioners to explore the role of corporate governance, particularly the board …

Purpose: Environmental accounting is a complementary and contributory component of
corporate governance that can achieve sustainable growth and development. This study …

The study investigates to which extent corporate board characteristics influence the
disclosure of Sustainable Development Goals (SDGs) in Omani-listed financial institutions …

As there are many studies on the predictors of corporate social responsibility (CSR)
reporting, the influences of foreign direct investments (FDIs) knowledge spillovers (KSs) on …

Understanding leadership perspectives on environmental issues is fundamental in an era
where corporate sustainability is a global priority. This study explores the views of CEOs and …