Abstract Drawing on the complexity theory and responding to recent calls use such creative methods that mix between a quantitative qualitative approach. Therefore, this study fills literature gap, adding novelties, showing evidence from unexplored (or underexplored) European context and, consequently, shedding light inconclusive results in previous research concerning effect of audit committee (AC) board characteristics corporate social responsibility (CSR) disclosure by applying novel...

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 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...

Abstract This study examines the influence of audit committee attributes, namely financial expertise, independence, meeting frequency and size, on adoption CSR assurance. The also offers insight into effect attributes scope level assurance selection providers. Contextually, this is achieved using a sample European companies listed STOXX 600 index over period 2012–2018. findings show that related to independence existence committee, are positively linked with Moreover, our empirical analysis...

This is the first study that presents a full picture of field by using combination two methodologies, bibliometric and social network analysis (SNA). Thus, this work maps knowledge previous research suggest new avenues for future relationship between board characteristics corporate responsibility (CSR) CSR disclosure (CSRD). We analysed 242 articles published on Web Science database (WoS) journals period 1992–2019. The results show have significant impact literature in terms citations...

Purpose Reacting to the calls in contemporary literature further examine relationship between board attributes and firms’ decisions obtain corporate social responsibility assurance (CSRA) through use of pioneering techniques, this study aims analyse influence such together with existence a (CSR) committee on adoption CSRA using fuzzy set qualitative comparative analysis (Fs-QCA). Design/methodology/approach Fs-QCA was performed sample nonfinancial European companies listed STOXX Europe 600...

Purpose This study aims to investigate the impact of various board characteristics on environmental innovation (EI) among companies listed STOXX Europe 600. It also examines moderating role CSR committees board–EI nexus. Design/methodology/approach The sample consists 600 index over 12 years (2011–2022). uses Refinitiv Eikon database evaluate extent EI. Panel data regression analysis is used, with two-stage least squares and lagged models used as robustness tests control for endogeneity....

Abstract This study examines the impact of corporate board attributes, namely, gender diversity, independence, size, tenure, and CEO duality, on environmental innovation (EI). The utilised a large dataset 13,278 firm‐year observations belonging to companies from 24 European countries covered period 2010–2021. Drawing agency stakeholder theories, we find that all attributes addressed in this have positive EI. These findings enhance our understanding how businesses manage EI real world....

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...

<title>Abstract</title> Corporate ownership structures significantly influence sustainable development transparency, yet how different types impact SDG disclosures remains underexplored in sustainability research. This study investigates the of structure on goal (SDG) publicly traded European firms from 2019 to 2023. Grounded stakeholder, agency, and legitimacy theories, research employs fixed-effects regression models two-step system Generalised Method Moments (GMM) estimator address...