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This study aims to examine whether the adoption of the International Integrated Reporting Council’s Integrated Reporting Framework (IIRC Framework) influences the extent of forward-looking disclosures provided by reporters.

This study captures forward-looking disclosures of Australian and New Zealand-based reporters by analysing integrated and annual reports over a period of 10 years from 2010 to 2019 using a machine learning algorithm. This study uses signalling theory to frame the analysis.

This study finds that the adoption of the IIRC Framework has a significant positive impact on the extent of forward-looking disclosures provided by reporting entities. The primary evidence suggests that while listing status alone negatively influences the extent of forward-looking disclosures, the additional analysis reveals that the acceptance of the IIRC Framework by listed entities is positively associated with an increase in forward-looking information. These results remain valid when subjected to a variety of robustness (alternative variables and country fixed effect) and endogeneity (system generalised method of moments and entropy balancing estimations) tests.

The findings have practical implications as regulatory agencies (including stock exchanges and standard setters), seeking to promote greater forward-looking disclosures, may want to encourage the adoption of the IIRC Framework.

The IIRC’s Framework promotes greater forward-looking disclosures benefiting stakeholders who gain a better understanding of the reporters’ future risks and opportunities (including social, economic and environmental risks) and how these are being managed/addressed.

This study provides novel evidence by highlighting the role played by the IIRC Framework in promoting forward-looking disclosures.

The purpose of this paper is to develop and test empirically a new holistic performance measurement model that integrates the best of current performance measurement frameworks and methodologies and builds upon the resource-based view to strategic management.

A survey collected responses from 379 top-, middle- and supervisory-level managers from 3 telecommunications service providers in Egypt. The hypothesized direct relationships were tested through multiple linear regression (using SPSS software), and the mediating effect was tested using the structural equation modeling technique (using AMOS software).

The results reveal that the proposed model is a reliable and valid instrument for measuring and managing holistic organizational performance. The results also reveal that Egyptian telecommunications companies have primarily emphasized the use of structural and relational capital to enhance their service quality (SQ) and performance outcomes (POs). Moreover, SQ was found to significantly and partially mediate the effect of organizational capitals (OCs) on POs.

The proposed model is a novel model that needs further investigation using various research designs and multiple research methods to assure its reliability and validity as a holistic performance measurement system.

The Egyptian telecommunications companies should efficiently manage and leverage all four components of OCs, especially the components of intellectual capital to improve their SQ and consequently enhance their POs.

To the best of the authors’ knowledge, this is the first research to study the relationships among OCs, SQ and POs, merge them in an integrated performance measurement model and test this model empirically in the Egyptian telecommunications setting.

The purpose of this study is to investigate the influence of green finance on human well-being in China in the context of urbanization and aging population. It aims to explore the contributions of green finance in such demographic scenarios.

This study innovates and optimizes the calculation of the carbon intensity of human well-being (CIWB) index and strengthens the integrity of the assessment model for green finance development. It uses the serial multiple mediator model and moderation effect analysis to address the impact of green finance on human well-being in China on the provincial level from 2009 to 2020.

Green finance has a significant, positive and direct impact on human well-being. Simultaneously, it influences human well-being indirectly through three transmission channels. Urbanization and an ageing population are significant individual mediators through which green finance contributes to human well-being improvement. Notably, these two mediators also work together to transfer the promotional impact of green finance to human well-being.

The government can perfect the regulations to strengthen the market ecosystem to accelerate the development of green finance. Reforms on the administrative division to expand the size of cities with the implementation of ageing friendly development strategy is also necessary. Attracting incoming foreign direct investment in sustainable projects and adjusting public projects and trade activities to fulfil the sustainable principles are also regarded as essential.

The findings challenge traditional views on the impact of aging populations, highlighting the beneficial role of green finance in improving well-being amidst demographic changes. This offers a new perspective on economic and environmental sustainability in aging societies.

A multi-dimensional well-being indicator, CIWB and the serial multiple mediator model are used and direct and indirect impacts of green finance on human well-being is exhibited. It offers novel insights on the transmission channels behind, identifies the mediating role of urbanization and ageing population and offers empirical evidences with strong academic and policy implications.

The purpose of this study is to scrutinize the extent of forward-looking (FL) disclosures and explore the impact of corporate governance (CG) on FL disclosures in integrated reporting (IR) in the context of the banking industry in Bangladesh.

Twenty-two listed banks in the Dhaka Stock Exchange (DSE) are selected as a sample from 2018 to 2022. For content analysis purposes, the study has developed an unweighted self-constructed disclosure index with 58 items and extracted data manually from the integrated annual report. Furthermore, descriptive statistics is conducted to analyze the extent of FL disclosures, and a pooled ordinary least squares regression model is used to examine the impact of CG (directors’ ownership, institutional ownership, foreign ownership, board of directors, independent directors, female directors and audit quality) on the FL disclosures.

This study reveals that the banking industry’s average FL disclosure score is only approximately 43%, indicating a meager degree of disclosures in Bangladesh’s well-structured sector. This study also finds that directors’ ownership, foreign ownership, female directors and audit quality have a statistically significant and positive relationship with FL disclosures at a 5% significance level. By contrast, institutional directors and the board of directors have a substantial but negative impact on FL disclosures. However, the other exponential variable, independent directors, has no impact on FL disclosures.

This study has some limitations, such as: i) the sample size is restricted to 22 banks, whereas nearly 36 banks are listed in the DSE. The sample size should be increased for better results. ii) The study only considers the banking sector with a small sample, but other sectors have been omitted from the sample. iii) The data have been extracted from the annual report, but other relevant sources such as banks’ websites, prospectuses, press releases, and media releases are not considered. iv) Finally, the self-constructed unweighted disclosure index is affected by subjective judgment. For depth analysis, a weighted method for content analysis purposes will be applicable.

Since there is no specific guideline for FL disclosures, this study suggests that the practical implication is for the regulatory body and policymakers to take the initiative to design a framework for FL disclosures that will improve disclosure quality. Second, they can investigate the independent director’s role in the banking sector to discover the existence of old-boy network problems.

Investors will benefit from the proper judgment about the firm’s forward-looking disclosures, hence making effective decisions.

To the best of the authors’ knowledge, no particular study has been conducted on CG mechanisms and FL disclosures in the IR perspective of the banking sector in Bangladesh. So, this study may contribute to the existing literature.

This paper aims to study how corporate governance and country-related contextual factors affect the relationship between board gender diversity and environmental, social and governance (ESG) disclosure in its components: governance, social and environmental.

Using ordinary least-squares and two-stage least squares (2SLS) regressions, and retrieving ESG disclosure data from Bloomberg’s database, the paper analyses a sample of European nonfinancial listed firms (1,935 firm-year observations) over the period 2014–2022. The study adopts board independence and board cultural diversity as structural and demographic board attributes that characterize the corporate governance environment in which female directors operate; the enforcement of law and gender equality as country-related institutional and cultural factors.

Results suggest that female directors may substitute board independence in improving ESG and governance disclosure, whilst they co-occur with board cultural diversity in increasing ESG, governance and social disclosure. Findings indicate that the enforcement of law increases the positive effect of female directors on environmental disclosure and lowers the impact on governance disclosure. Conversely, a more gender-equal environment enhances female directors’ engagement in improving governance disclosure, reducing their beneficial effect on environmental information.

This study contributes to the literature suggesting that structural and other demographic board contextual aspects, as well as institutional and cultural country-related contextual factors, affect the relationship between board gender diversity and ESG disclosure differently and the effect may vary depending on ESG disclosure.

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

This study uses A-share manufacturing firms that traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018. This study uses OLS regressions, controls for self-selection bias, and uses an instrumental variable to alleviate the concern of endogeneity.

This study finds that chair tenure has a negative relationship with R&D investment. This study does not find a significant relationship between chair age and R&D investment.

This study contributes to corporate governance and strategic management literature by highlighting chair tenure as a new factor affecting R&D investments. It also adds a significant contribution to the limited literature on the chair’s role in strategic decisions. Moreover, companies that are eager to strengthen corporate governance and maintain sustained innovation may reconsider the chair tenure. Given that many proposals for board governance reform explicitly stress the importance of limiting board tenure, this study contributes to policymakers by providing evidence in support of these proposals.

This study aims to investigate the relationship between corporate governance characteristics and the financial performance of both Islamic and conventional banks in the context of an emerging market, i.e. Malaysia.

This study includes 300 bank-year observations from Islamic and conventional banks over the period 2010–2021. The dynamic panel model (generalized method of moments [GMM]) was considered the primary estimation model that solves simultaneity, endogeneity and omitted variable problems as most governance variables are endogenous by nature. Hence, static models are considered biased after conducting the DWH test of endogeneity, and considering dynamic panel GMM is valid proven by Sargan and Hensen and first-order (ARI) and second-order (ARII) tests.

Based on the regression results, the authors discovered that board size, female participation in the board and director remuneration have a significant positive impact on bank performance, whereas board meetings have a significant negative impact. Furthermore, the board governance structure of commercial banks is found to be more passive than that of Islamic banks.

The study’s findings added a new dimension to governance research, which could be a valuable source of knowledge for policymakers, investors and regulators looking to improve existing governance mechanisms for better performance of conventional and Islamic banks.

The goal of this study is to add to the existing literature by focusing on the impact of female board participation and other board governance mechanisms in both conventional and Islamic banks on bank performance.

This study aims to explore the factors that influence the development of big data analytics capabilities (BDAC) in organizations, an area that has received limited attention in the academic literature.

Employing partial least squares structural equation modeling, this research scrutinizes the interconnections between various antecedents and BDAC. Notably, it examines the mediating roles of organizational culture (OC) and digital maturity (DM) in the nexus between managerial data orientation and BDAC.

Analysis indicates that OC and DM play crucial roles in enhancing the efficacy of managerial data orientation on BDAC. The sequential mediation by these factors underscores the importance of nurturing an appropriate OC and advancing DM to optimize the benefits of managerial data orientation towards BDAC.

The findings bear significant implications for organizational practice. They underscore the necessity of enhancing managerial analytical skills and commitment to digital transformation. Furthermore, the study highlights the critical need for aligning OC with strategic objectives and the digital context. The formulation of a cultural strategy that advocates for a data-driven mindset and champions digital initiatives is essential for fostering BDAC development, thereby bolstering organizational performance and competitiveness in the big data era.

This study enriches the body of literature by illuminating the overlooked antecedents of BDAC. It extends the discourse on the human-centric aspects of digital transformation, offering insights into how managerial data orientation can be effectively translated into improved BDAC. This innovative angle deepens our comprehension of the strategies through which organizations can leverage big data technology for value creation and informed decision-making, emphasizing the pivotal role of OC and the requisite digital competencies and resources.

This study aims to examine the effect of the board of directors (BoD) structure on environmental, social and governance (ESG) performance in publicly traded non-financial firms from the perspective of agency theory, with investors as the principal, the management team as the agent, the BoD as an information system that reduces information asymmetries between them and ESG performance as a shareholder’s expectation.

Sample data is cross-sectional as of January 2023 and includes 1,695 non-financial firms listed in 59 stock markets across 54 countries. Data were sourced from the FactSet Research Systems database. The generalized least squares method was used to run quadratic and exponential models to assess the research hypotheses.

Results revealed that board size, independence, age, gender diversity and participation on other corporate boards have a nonlinear relationship with ESG performance. Board tenure is the only BoD attribute for which a nonlinear association is not found. This study found that firms with larger boards and more female board members tend to exhibit a stronger commitment to ESG performance. In contrast, companies with a board of directors consisting of independent members, advanced age, service on other corporate boards and CEO duality may struggle to prioritize positive ESG outcomes.

This study contributes to the academic discussion on BoD–ESG by examining nonlinear relationships among a large sample of publicly traded firms; providing results that could be applied internationally; using ESG data that is based on the Sustainability Accounting Standards Board's materiality framework, which identifies key ESG factors for investors; emphasizing the significance of diversity and inclusion within the decision-making bodies of public companies, thereby improving their ESG performance; and supporting the agency theory perspective and suggesting that the effect of board structure on ESG may reflect the board's focus on investors’ best interests.