Drivers of corporate voluntary disclosure: a systematic review

IA Zamil, S Ramakrishnan, NM Jamal… - Journal of Financial …, 2023 - emerald.com
Purpose The purpose of this paper is to provide a systematic and comprehensive review of
the existing literature on the determinants of firms reporting practices. Design/methodology …

[HTML][HTML] Does ESG performance affect the financial performance of environmentally sensitive industries? A comparison between emerging and developed markets

N Naeem, S Cankaya, R Bildik - Borsa Istanbul Review, 2022 - Elsevier
This study seeks to investigate whether the environmental, social, and governance (ESG)
performances of corporations from environmentally sensitive industries affect their financial …

Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China

THH Nguyen, MH Elmagrhi, CG Ntim… - Business Strategy and …, 2021 - Wiley Online Library
This study seeks to contribute to the existing business strategy and the environment
literature by examining the effect of governance structures on Chinese firms' environmental …

Demystifying pollution haven hypothesis: Role of FDI

M Singhania, N Saini - Journal of Business Research, 2021 - Elsevier
This study explores the interrelationship between FDI, institutional factors, financial
development and sustainability by revisiting the pollution haven (or halo) hypotheses. The …

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

AM Gerged - Business Strategy and the Environment, 2021 - Wiley Online Library
This study seeks to examine whether internal corporate governance (CG) mechanisms affect
corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 …

Corporate governance and sustainability performance: Analysis of triple bottom line performance

N Hussain, U Rigoni, RP Orij - Journal of business ethics, 2018 - Springer
The study empirically investigates the relationship between corporate governance and the
triple bottom line sustainability performance through the lens of agency theory and …

Effect of board size and duality on corporate social responsibility: what has improved in corporate governance in Asia?

TTY Alabdullah, ER Ahmed… - Journal of Accounting …, 2019 - jas.umsida.ac.id
The aim of this study is to examine the relationship between board size and CEO duality,
and corporate social responsibility (CSR). A total of 91 public listed companies from Bursa …

Escaping the iron cage: Liabilities of origin and CSR reporting of emerging market multinational enterprises

V Marano, P Tashman, T Kostova - Journal of International Business …, 2017 - Springer
This article examines the link between the condition of institutional voids in emerging
markets and the use of the practice of corporate social responsibility (CSR) reporting by …

The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis

SM Adnan, D Hay, CJ Van Staden - Journal of cleaner production, 2018 - Elsevier
We investigate the effects of national culture and corporate governance on corporate social
responsibility reporting and the extent to which corporate governance has a moderating …

Gender diversity, board independence, environmental committee and greenhouse gas disclosure

L Liao, L Luo, Q Tang - The British accounting review, 2015 - Elsevier
This paper examines the impact of corporate board's characteristics on the voluntary
disclosure of greenhouse gas (GHG) emissions in the form of a Carbon Disclosure Project …