[HTML][HTML] Green financing and sustainability reporting among SMEs: The role of pro-environmental behavior and digitization
Despite the iconic contribution of SMEs to national and international development, it is
widely recognized that they could threaten the circular economy due to their inadequate …
widely recognized that they could threaten the circular economy due to their inadequate …
[HTML][HTML] Sustainability disclosure in the Gulf Cooperation Council (GCC) countries: Opportunities and Challenges
This study examined the Environmental, Social, and Governance (ESG) performance of 117
companies across Saudi Arabia, the United Arab Emirates (UAE), and Qatar from 2021 to …
companies across Saudi Arabia, the United Arab Emirates (UAE), and Qatar from 2021 to …
Corporate social responsibility disclosure in Saudi companies: analysing the impact of board independence in family and non-family companies
This study examines the relationship between family-controlled companies and corporate
social responsibility practice disclosure (CSRPD) and examines whether board …
social responsibility practice disclosure (CSRPD) and examines whether board …
The effect of digitalization on sustainability reporting: The role of sustainability competence, green knowledge integration, and stakeholder pressure
The study was designed to provide an answer to the research question regarding the effect
of digitalization on sustainability reporting and to reveal the mechanisms underlying this …
of digitalization on sustainability reporting and to reveal the mechanisms underlying this …
Corporate governance and capital market development in the GCC: a comparative literature review
MAA Elhabib - Journal of Capital Markets Studies, 2024 - emerald.com
Purpose This review provides a detailed analysis of corporate governance practices across
Gulf Cooperation Council (GCC) countries, focusing on board characteristics, executive …
Gulf Cooperation Council (GCC) countries, focusing on board characteristics, executive …
[HTML][HTML] Unlocking the path to sustainability: a hierarchical model for understanding corporate barriers to esg reporting adoption
Environmental, social, and governance (ESG) reporting is a vital force behind the
advancement of sustainable corporate practices and goes beyond simple compliance. In …
advancement of sustainable corporate practices and goes beyond simple compliance. In …
Unveiling universities' sustainability disclosure antecedents: an empirical analysis during the COVID-19 pandemic
Purpose This study aims to investigate the level of online sustainability disclosure provided
by international universities during the COVID-19 pandemic. The ultimate goal is to identify …
by international universities during the COVID-19 pandemic. The ultimate goal is to identify …
25 Years of scholarly accounting research on the GCC region: looking back for future research roadmap
Purpose This study aims to provide an exhaustive review and analysis of accounting
research conducted on the Gulf Cooperation Council (GCC) countries. Design/methodology …
research conducted on the Gulf Cooperation Council (GCC) countries. Design/methodology …
Do board characteristics influence sustainability-related disclosures? Evidence from an emerging market
Purpose This study aims to examine the association between board characteristics (namely,
diligence, independence, gender diversity, size and expertise) and sustainability-related …
diligence, independence, gender diversity, size and expertise) and sustainability-related …
The impact of sustainability assurance levels on market capitalization: the case of French firms
E Klibi, S Damak, O Elwafi - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine whether the financial market rewards the sustainable
companies by investigating the impact of sustainability assurance levels on market …
companies by investigating the impact of sustainability assurance levels on market …