Purpose This paper aims to investigate the impact of board characteristics on environmental,
social and governance (ESG) disclosure in the energy industry of emerging economies …

The influence of civil liberties and political rights on environmental disclosure, and the
moderating effect of board gender diversity on the relationship between civil liberties and …

Meeting the goals set out in the Paris Agreement will require rapid and deep reductions of
greenhouse gas emissions (GHG) across all sectors of the global economy. Like all major …

Purpose This paper aims to examine the impact of corporate environmental transparency
(CET) on corporate financial performance under a mandatory environmental disclosure …

The inconsistency of existing findings on the relationship between institutional investors'
shareholdings and the level of corporate Environmental, Social and Governance (ESG) …

This study aims to evaluate the impact of factors representing the Board of Directors (BOD)
and Audit Committee (AC) on financial information transparency (FIT) in a frontier market …

Based on the data of Shanghai and Shenzhen A-shares from 2008 to 2023, this paper
verifies the impact of institutional co-ownership on the ESG performance of enterprises. We …

While there is abundant research on innovations, we know little about why and when the
commercialization of highly contested innovations, such as genetically modified (GM) crops …

This paper employs corporate governance, ESG (Environmental, Social, and Governance)
information, and data from publicly listed European banking institutions in order to shed light …

Enterprise Environmental, Social and Governance (ESG) is a highly concerned issue in
theory and practice at present. However, the existing research pays little attention to the …