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This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory, stakeholder theory and signalling theory, followed by an investigation into the indirect mediation impact of CSR disclosure in the board characteristics-CEQ nexus. It intends to present new experimental evidence from Jordan’s developing economy.

The study’s target population was services companies registered on the Amman Stock Exchange (ASE) between 2012 and 2020. As a result, the population and sampling of this study are represented by all services companies for whom complete data are available over the period, with a total of 43 services companies yielding 387 company-year observations. Data for our study were obtained from their annual disclosures and the ASE’s database.

The main findings demonstrated that board size, board gender variety and the number of board sessions positively affect CSR disclosure significantly. In addition, three board characteristics (i.e. board size, board independence and board gender variety) significantly negatively affect CEQ. Besides, CSR disclosure significantly negatively affects CEQ and it fully mediates the relationship between two board characteristics (i.e. board size and board gender variety) and CEQ, whereas it partially mediates the nexus between board independence, CEO/Chairman duality and the number of board sessions of board characteristics and CEQ.

This study varies from earlier studies, in that it builds a new research model by looking at the mediating role of CSR disclosure in the nexus among board characteristics and the CEQ.

The purpose of this study is to analyze the effect of corporate social responsibility (CSR) practices and corporate ethical behavior on implicit cost of equity (COE) using integrated reporting quality (IRQ) as a mediating variable in European companies belonging to the environmental, social and governance (ESG) index.

The authors use a panel data set of 540 European firms from the ESG index from 2013 to 2022. The data were collected from I/B/E/S and Thomson Reuters ASSET4 database and analyzed using the structural equation model to test hypotheses.

In the instance of ESG European firms, the findings indicate that CSR practices and corporate ethical behavior are negatively related to the COE. From the result of the Sobel test, this study indicated that IRQ has only indirect mediation on the relationship between CSR, ethical behavior of the company and implicit COE.

The findings have some policy and practical implications that may help regulators and managers in improving the COE and helping companies envision their future growth opportunities in a context where responsibility, ethics and disclosure are central to corporate valuation. Using the implicit COE is a better estimate of shareholder requirements in the context of ESG companies.

This research concentrates on ESG companies since they are more likely to contribute to environmental protection, which attracts responsible investors. Furthermore, the findings may be useful to worldwide managers and investors who use responsible practices as a criterion in their decision-making.

The effects of the COVID-19 outbreak on the construction industry were formidable and far-reaching, as the construction sector is a major contributor to the gross domestic product (GDP), which balances various sectors of the global economy, and to infrastructure growth, which is a primary gauge of a nation’s advancement. The outbreak led to workforce disruptions, worker deficits, dwindling efficiency, elongated project durations, and scarce opportunities for training and mentorship, and despite endeavors to mitigate these challenges, construction timelines experienced significant interruptions. Various researchers have pinpointed contributing elements, but few have constructed a predictive model to gauge the degree of impact.

Therefore, this research intends to fill by introducing an ordinal logistic regression method to forecast the impacts of a pandemic or other similar type of crisis. To achieve this, an online survey was developed and distributed to collect the perceptions of the construction engineers and managers about the diverse contributors to the exceeding project timelines during the COVID-19 pandemic outbreak.

Findings from this study indicate that financial liquidity, modifications to original plans, delays in securing governmental clearances, and a shortage of competent labor have medium-to-high levels of impact on project schedules.

This study will furnish decision-makers with crucial knowledge that will give them the tools to refine their strategies and judiciously allocate resources to overcome the unique hurdles encountered by various construction segments and will enhance the industry's capability to respond more effectively to challenges inherent in this type of crisis.