performance on the quality of sustainability reporting disclosure. The dependent variable used in this study is the quality of … sustainability reporting disclosure which is proxied by the G4 Sustainability Reporting Index (SRI), while the independent variable … effect on the quality of sustainability reporting disclosure while the variable proportion of independent commissioners …

Using content analysis we evaluate the determinants of corporate risk disclosure in a sample of 424 publicly traded … firms in the Gulf Cooperation Council countries. We hypothesize that corporate risk disclosure will be lower in Islamic … governance contexts. We also argue that corporate risk disclosure will vary across the Gulf Cooperation Council countries despite …