Abstract This study primarily purposes to empirically examine the impact of stakeholder engagement mechanism in form professional shareholders on corporate social responsibility (hereafter CSR) disclosure and how previous nexus is shaped moderated by level board independence within a dynamic framework. An agency theory framework adopted understand extent which shareholders, such as government, institutional, foreign, influence firm's CSR reporting. To best our knowledge, most prior studies...

Purpose Motivated by the agency theory, this study aims to empirically examine nexus between board attributes and a firm’s financing decisions of non-financial listed firms in Palestine how previous relationship is moderated shaped level gender diversity. Design/methodology/approach Multiple regression analysis on panel data was used. Further, we applied three different approaches static “pooled OLS, fixed effect random effect.” Fixed-effects estimator selected as optimal most appropriate...

Purpose The purpose of this study is to empirically examine the deeply rooted relationships between corporate governance (CG) and social responsibility (CSR) disclosure as two complementary mechanisms used by companies reinforce link with stakeholders whether extent CSR disclosures made Palestinian non-financial-listed during period from 2013 2016 associated CG practices. Design/methodology/approach Content analysis technique was extract measure information annual reports 33 listed on...

Purpose This study aims to examine how the salient board gender diversity among directors affects firm performance both directly and indirectly, through role of corporate social responsibility (CSR) in listed firms on Palestine Stock Exchange over period 2010–2017. Design/methodology/approach Based panel data 384 observations from all Security during 2010 2017, this uses regression effect predictors performance. In addition, mitigate endogeneity issue, analysis was repeated by using one-step...

Abstract Integrated reporting is a fairly recent phenomenon in the corporate realm. Its dawn marks new age of where financial and non‐financial information their interrelation create an integrated holistic approach for telling value creation story. In tandem with this transformation, business sustainability general environmental performance, particular, are also gaining prominence landscape. This scholarly article investigates relationship between performance. A panel‐data used to carry out...

Purpose The purpose of this study is to examine the impact board diversity (e.g. education, gender, nationality and royal family members) on voluntary corporate social responsibility (CSR) disclosure for a sample banks listed in Arabian Gulf Council countries. Design/methodology/approach authors use Global Reporting Initiative guidelines construct CSR index. empirical analysis based data Cooperation countries over period 2011–2019. To tackle potential issue endogeneity, apply system...

Purpose This study aims to provide the intellectual structure of academic literature on board characteristics and corporate social responsibility disclosure (CSRD) performance (CSRP). To do that, authors analyse main theories, data sources methodologies used by researchers, providing information methodological bias research gaps. Beyond this offers a novel picture most critical drivers CSRP/CSRD offer constructive suggestions guide future research. Design/methodology/approach A content...

Purpose Drawing on the multi-theoretical perspective, primary purpose of this paper is to empirically investigate inextricably entwined nexus between board gender diversity and corporate environmental performance within cross-country context. Design/methodology/approach Multiple regression analysis a panel data was used. Further, authors applied static estimator ordinary least squares (OLS) as baseline model with different proxies diversity. In addition, control for potential endogeneity...

Abstract Environmental practices, in particular biodiversity protection, are crucial for a business to maintain its market valuation and social license. Grounded resource dependency theory upper echelon theory, we test the link between board gender diversity firm's initiatives disclosure. Also, investigate potential moderating variables such as eco‐innovation, consumption reduction, corporate responsibility (CSR) awards that could strengthen To empirically our study's framework, rely on...

Purpose Motivated by the growing and urgent demands for a unified set of internationally accepted, high-quality environmental, social governance (hereafter ESG) disclosure standards, this exploratory study aims to propose roadmap setting out proper technical groundwork global ESG standards. Design/methodology/approach An is conducted gain initial understanding insights into establishing worldwide standards reporting on sustainability, as topic has not been extensively studied. This examines...

This paper purposes to analyze how female directors' human capital can influence the development of sustainability performance. Specifically, we classified directors into three categories including highly educated members, community influentials, and business experts determine which particular types these foster The estimation is based on a sample 93 nonfinancial firms listed national stock exchanges Bahrain, Egypt, Kuwait, Morocco, Oman, Saudi Arabia, Turkey, UAE over period from 2014 2018....

Purpose This study aims to examine the impact of Audit Committee (AC) characteristics on carbon disclosures and performance among companies listed in STOXX Europe 600 index. Design/methodology/approach The sample consists index over a 11-year period (2012–2022). uses panel data regression methods two-step system generalized method moments control for endogeneity. Findings results indicate that AC size, independence financial expertise positively influence disclosure, highlighting...

Abstract Drawing on a theoretical integration perspective, this research responds to the latest calls in sustainability accounting by comprehensively exploring moderating roles of two board sub‐committees: nomination committee and risk management committee, relationship between corporate eco‐innovation carbon performance. This study contributes current literature utilizing panel data from non‐financial listed firms Australian Securities Exchange (ASX) for period spanning 2011 2022. To...

Purpose This study aims to respond the latest research calls precisely revisit nexus between corporate green innovation (CGI) and financial decisions through deeply investigating mediating effect of environmental performance measured by effectiveness emission reduction. Design/methodology/approach analyzes nonfinancial-listed firms on Australian Securities Exchange from 2002 2019 using multiple regression analysis a panel data set. Initially, different static approaches were used. To account...

Purpose The purpose of this paper is to build a framework that intends help organizations define, implement and control their corporate social responsibility (CSR) strategies. Based on the stakeholder perspective, proposes sustainability management system (SMCS) specifically made for definition implementation CSR strategy, by linking firm’s material topics its key stakeholders, thus, allowing our model be dynamic different business environments. Design/methodology/approach In paper, authors...

Purpose From an agency theory realm, this study aims to respond the more recent calls deeply analyze indirect influence of professional shareholders, namely, institutional, blockholder and foreign owners, on extent compliance with International Financial Reporting Standards (IFRS) mandatory reporting requirements. Design/methodology/approach Multivariate regression analysis was applied. Moreover, quantitative static dynamic panel data have been used. More plainly, ordinary least squares run...

Purpose Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on extent intellectual capital disclosure. Additionally, it seeks explore moderating role financial literacy among audit committee members aforementioned relationship. Design/methodology/approach To empirically test study’s panel dataset listed firms Palestine Stock Exchange (PEX) spanning 12 years (2010–2022) was utilized. address potential endogeneity issues...

Purpose Motivated by the agency theory, this paper primarily intends to empirically investigate impact of board attributes on corporate cash holdings and how mentioned nexus is moderated level political connections in a developing country, namely, Palestine during period 2011–2018. Design/methodology/approach Multiple regression analysis panel data was employed. Moreover, authors applied three different approaches static “pooled OLS, fixed effect random effect”. Fixed-effects estimator...

Purpose The purpose of this paper is to investigate how much liquidity banks create and creation changed over time in the MENA countries examine soundness these based on CAME rating system, addition investigating relationship between ratios banks. Design/methodology/approach study regresses together with other control variables model creation. robustness results evaluated by using a different measure excluding observations Islamic Findings show that as an indicator bank soundness, negatively...

Purpose Despite the acknowledged significance of relationship between audit fees and corporate philanthropic initiatives, existing literature has not yet reached desired level providing explicit evidence on how this can be moderated by board gender diversity. This paper aims to contribute ongoing debate using a panel data set comprising 905 Chinese listed firms over five-year period from 2015 2019. Design/methodology/approach To generate solid findings overcome potential endogeneity bias,...

ABSTRACT This study investigates the interplay between carbon emissions (COEM), earnings quality (EQ), and CEOs’ pay within non‐financial European firms. The study's results indicate a strong adverse correlation COEM EQ. Importantly, influence of executive compensation on this is adverse, particularly firms that have adopted Say‐on‐Pay (SOP) system. Paris Agreement (PA) serves as driver for sustainability, influencing dynamics research offers original perspectives link EQ, along with...