Stakeholders' perspectives on critical success factors for environmental social and governance (ESG) implementation

MS Khamisu, RA Paluri, V Sonwaney - Journal of Environmental …, 2024 - Elsevier
Abstract Environmental Social and Governance (ESG) has emerged as a sensitive issue,
attracting the attention of a large audience that could not be ignored. Government bodies …

Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies

C Del Gesso, RN Lodhi - Journal of Accounting Literature, 2024 - emerald.com
Purpose Environmental, social and governance (ESG) disclosure has gained momentum in
corporate reporting. Addressing a research gap on the subject, this paper aims to explore …

Country-level governance and sustainable development goals: implications for firms' sustainability performance

FA Almaqtari, T Elsheikh, K Hussainey… - Studies in Economics …, 2024 - emerald.com
Purpose The purpose of this study is to examine the impact of country-level governance on
sustainability performance, taking into account the effect of sustainable development goals …

The impact of corporate environmental disclosure practices and board attributes on sustainability: Empirical evidence from Asia and Europe

FA Almaqtari, T Elsheikh, F Abdelkhair, YSA Mazrou - Heliyon, 2023 - cell.com
This study analyzes the impact of environmental disclosure, board attributes, and firms'
specifics on the levels of environmental and ESG performance in Europe and Asia. The …

Board demographic, structural diversity, and eco‐innovation: International evidence

R Zaman, K Asiaei, M Nadeem… - … An International Review, 2024 - Wiley Online Library
Research question/issue We examine whether and how board diversity, measured by
demographics (ie, board gender, cultural diversity, tenure, social capital, expertise, and age) …

Company-level factors of non-financial reporting quality under a mandatory regime: A systematic review of empirical evidence in the European Union

OM Radu, VD Dragomir, N Hao - Sustainability, 2023 - mdpi.com
The relationship between non-financial reporting quality (NFRQ) and various company-level
factors has been studied extensively, considering the mandatory requirements applicable …

Do capital markets reward corporate climate change actions? Evidence from the cost of debt

K Ali, M Nadeem, R Pandey… - Business Strategy and …, 2023 - Wiley Online Library
As a result of recurring natural disasters caused by climate change, firms are under
enormous pressure to reconsider their environmental footprints. However, whether or not …

Financially material sustainability reporting and firm performance in New Zealand

M Carvajal, M Nadeem - Meditari Accountancy Research, 2023 - emerald.com
Purpose This paper aims to examine the relationship between sustainability reporting and
firm performance in New Zealand, encompassing the materiality concept of sustainability …

Exploring the impact of sustainability, board characteristics, and firm-specifics on firm value: a comparative study of the United Kingdom and Turkey

F A. Almaqtari, T Elsheikh, OI Tawfik, MAEA Youssef - Sustainability, 2022 - mdpi.com
The study aims to investigate the effect of several sustainability indicators on firms' value.
Panel data of 1914 observations from the UK and Turkey from 2016 to 2021 with a fixed …

Global evidence on the association between environmental, social, and governance disclosures and future earnings risk

M Arif, C Gan, HA Bataineh - Business Strategy and the …, 2024 - Wiley Online Library
Motivated by growing stakeholder demands for environmental, social and governance
(ESG) disclosures and enhanced information transparency, this study investigates the …