This paper provides a comprehensive systematic literature review (SLR) of existing
international accounting and finance research on the structure, characteristics, and diversity …

This paper provides, to the best of the authors' knowledge, the first meta‐analysis of
evidence about the influence of the corporate governance on environmental, social, and …

Purpose This study aims to examine the impacts of environmental, social and governance
(ESG) disclosure and financial reporting quality (FRQ) on investment efficiency …

Purpose This study aims to explore the corporate social responsibility disclosure (CSRD)
practices of the Islamic banks in the Gulf Cooperation Council (GCC) countries during the …

We explore the impact of gender diversity and environmental committees on greenhouse
gas (GHG) voluntary disclosures utilising a sample of 215 firms, which are listed on the …

Abstract The Integrated Reporting Framework of 2013 represents the latest international
attempt to connect a firm's financial and sustainability (ie, environmental, social and …

This study explores the underlying drivers of the tone of corporate social responsibility
(CSR) narratives by considering four corporate governance mechanisms and examining …

Purpose This paper aims to examine the nature and extent of forward-looking disclosures in
early examples of integrated reporting and to investigate the determinants of those …

This study investigates the impact of corporate governance mechanisms (namely board
meeting, board independence, board gender diversity, CEO duality, ESG-based …

We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …