The future limitation of certain types of minerals due to reduced availability and
monopolization of their production requires international legal principles to forecast and …

With enhanced global scrutiny in the backdrop of climate change, we attempt to identify the
importance of the ESG framework during Covid-19 pandemic to produce guidelines for …

Purpose This paper aims to investigate the impact of board composition on environmental,
social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on …

This contribution presents the findings from a two‐stage systematic review. It relied on
PRISMA's methodical protocol to capture and analyze high‐impact articles, that were …

Nowadays, listed companies around the world are shifting from short-term goals of
maximizing profits to long-term sustainable environmental, social, and governance (ESG) …

European Union (EU) institutions and agencies are increasingly raising awareness on the
circular economy agenda. They are encouraging marketplace stakeholders to engage in …

We investigate how non-financial reporting (NFR) is defined and has expanded in recent
years. First, we explore the heterogeneity in definitions and current NFR practices. We find a …

This paper examines the influence of board gender diversity on the Environmental, Social
and Governance (ESG) disclosure quality of energy firms. Particularly, the study evaluates …

Purpose As pressures mount for women directors on corporate boards (WDOCBs) from
different stakeholders, companies become more interested in finding out how WDOCBs …

Purpose Corporations and large entities are increasingly disclosing material information on
their financial and non-financial capitals in integrated reports (IR). The rationale behind their …