Miniaoui, Zeynab; Chibani, Faten; Hussainey, Khaled - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-22
(CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 … gender and board age affect CSR disclosure. This study also finds that CEO duality negatively affects CSR disclosure in both … contexts. Finally, the study found that the existence of a CSR committee and CSR experts positively affect CSR disclosure in …