Arayssi, Mahmoud; Jizi, Mohammad; Tabaja, Hala Hussein - In: Sustainability Accounting, Management and Policy Journal 11 (2020) 1, pp. 137-161
Purpose: This paper aims to investigate the impact of board composition on environmental, social and governance (ESG) reporting in the Gulf countries. Despite the vast literature on the significance of ESG disclosure on firms’ performance, trust and reputation, there are relatively few...