Publikacja:
Does corporate governance affect the environmental, social and governance disclosure? A cross-country study
Data
2025
Artykuł
Przeszukaj czasopismo| cris.legacyid | 7558 |
| cris.virtual.journalance | #PLACEHOLDER_PARENT_METADATA_VALUE# |
| cris.virtualsource.journalance | dc92c553-0411-4522-97d5-b7ef33169392 |
| dc.abstract.pl | Purpose – This study aims to explore whether corporate governance mechanisms affect environmental, social and governance (ESG) disclosure by firms across countries. It investigates whether board cultural diversity affects ESG disclosure. Design/methodology/approach – The proposed methodology draws on multidimensional scaling as a multivariate assessment tool to evaluate and prioritize the effect of corporate governance on environmental, social and governance disclosure. This study uses a cross-country sample of 672 listed firms located in 40 countries for the period between 2014 and 2022. We used a panel regression to test the hypotheses. Moreover, we conducted a two-stage least squares regression analysis as an additional robustness check. Findings – The results show that companies can have high-quality ESG disclosure when they have good corporate governance. Interestingly, this study found that board composition and some criteria of corporate social responsibility (CSR) positively affect ESG disclosure for firms. Originality/value – This study adds to the existing body of accounting knowledge in several dimensions. Indeed, to the best of our knowledge, this is one of the few studies that investigate the effect of corporate governance on the environmental, social and governance disclosure of firms across 40 countries. This study also has important implications for the board of directors’ characteristics and CSR, which strive to improve the index of ESG disclosure. |
| dc.contributor.affiliation | Higher Institute of Business Administration of Gafsa, University of Gafsa, Gafsa, Tunisia |
| dc.contributor.affiliation | Higher Institute of Business Administration of Gafsa, University of Gafsa, Gafsa, Tunisia |
| dc.contributor.author | Jamel Eddine Mkadmi |
| dc.contributor.author | Wifak Daafous |
| dc.date.accessioned | 2025-07-25T16:04:59Z |
| dc.date.available | 2025-07-25T16:04:59Z |
| dc.date.issued | 2025 |
| dc.date.published | 5/2025 |
| dc.description.issue | 2 |
| dc.description.physical | 265-285 |
| dc.description.volume | 33 |
| dc.identifier.doi | 10.1108/CEMJ-10-2023-0406 |
| dc.identifier.issn | 2658-0845 |
| dc.identifier.uri | https://repozytorium.kozminski.edu.pl/handle/item/1800 |
| dc.language | en |
| dc.relation.ispartof | Central European Management Journal |
| dc.relation.pages | 265-285 |
| dc.rights | CC-BY-4.0 |
| dc.subject | Environmental |
| dc.subject | social and governance disclosure |
| dc.subject | board of directors |
| dc.subject | corporate governance |
| dc.subject | corporate social responsibility |
| dc.subject | Panel data |
| dc.subtype | Original |
| dc.title | Does corporate governance affect the environmental, social and governance disclosure? A cross-country study |
| dc.type | Article |
| dspace.entity.type | Publication |