Corporate Governance: Volume 19 Issue 3

Do no harm and do more good too: connecting the SDGs with business and human rights and political CSR theory

Karin Buhmann, Jonas Jonsson, Mette Fisker

This paper aims to explain how companies can benefit from their human rights due diligence process to identify opportunities for sustainable development goals (SDGs) activities in…

An investigation of the post-privatization firms’ financial performance in Nigeria: the role of corporate governance practices

Ojonugwa Usman, Umoru Adejo Yakubu

The purpose of this study is to investigate the role of corporate governance practices on the post-privatization financial performance of the firms listed on the Nigerian Stock…

IAS-38 disclosure compliance and corporate governance: evidence from an emerging market

Ben Kwame Agyei-Mensah

This paper aims to investigate the possible corporate governance attributes that can influence companies in Ghana to disclose intangible assets in their annual reports to…

Corporate governance, risky business and construction industry: a divergence between Bursa and Construction Industry Development Board (CIDB) Klang Valley, Malaysia

Malik Hussain, Abdul Hadi

This study aims to examine the association between corporate governance mechanism and firm performance measured by return on assets (ROA). The question is whether an effective…

Owners vs executives and decisions vs control

Jon Aarum Andersen

Some scholars have claimed that CEOs make decisions, while boards of directors control these decisions by applying the concepts of decision management and decision control. These…

Promising avenue or dead end street? A meta analytic review of the Forbes and Milliken model of board behaviour

Klaas Heemskerk

Over the past decades, growing interest in the behaviour of boards of directors has brought forth empirical studies on actual board behaviour. An important stream within this…

Corporate governance and corporate social responsibility (CSR) disclosure in an emerging economy: evidence from commercial banks of Kazakhstan

Nurlan Orazalin

This paper aims to explore the extent and nature of corporate social responsibility (CSR) reporting practices in the banking sector of Kazakhstan and investigates the effects of…

The board of directors and firm performance: empirical evidence from listed companies

Alessandro Merendino, Rob Melville

This study aims to reconcile some of the conflicting results in prior studies of the board structure–firm performance relationship and to evaluate the effectiveness and…

Exploring the challenges and opportunities of the United Nations sustainable development goals: a dialogue between a climate scientist and management scholars

Umesh Mukhi, Camilla Quental

The 17 United Nations sustainable development goals (SDGs) represent a powerful guide to foster actions to achieve a more sustainable planet. This paper aims to analyze the…

A theory of enterprise risk management

Håkan Jankensgård

The purpose of this paper is to develop a theory of enterprise risk management (ERM).

Does board independence moderate the relationship between environmental disclosure quality and performance? Evidence from static and dynamic panel data

Mohammad Alipour, Mehrdad Ghanbari, Babak Jamshidinavid, Aliasghar Taherabadi

This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.