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This study aims to examine the impacts of environmental, social and governance (ESG) disclosure and financial reporting quality (FRQ) on investment efficiency.

Several econometric models have been applied to estimate the impacts of ESG disclosure and FRQ on investment efficiency, using the United Arab Emirates (UAE) as a sample in 2010–2019. Estimations considered subsamples of underinvestment, overinvestment and low and high FRQ values.

Empirical results show a positive relationship between ESG disclosure, FRQ and investment efficiency, and that this relationship is more important in the underinvestment and high FRQ sub-samples. Results suggest that ESG disclosure improves transparency, mitigates information asymmetry and enhances investment efficiency.

The findings could help UAE regulators incorporate ESG information into reporting and implement effective mechanisms to increase the extent of ESG information to improve investment efficiency. This study only examined UAE traded companies. Future research should investigate other factors influencing investment efficiency and conduct comparative studies across Gulf Cooperation Council countries.

This study reveals the significant positive impact of ESG disclosure and FRQ on investment efficiency. These findings will help companies optimize their ESG information disclosure, improve the quality of their financial reports and comply with ESG standards. The study aims to develop knowledge that will not only benefit companies regarding the potential impact of ESG disclosure but also help national and international society create a better social environment and reduce climate change.

To the best of the authors’ knowledge, this study is the first to examine the relationship between ESG disclosure, FRQ and corporate investment efficiency. The research contributes to understanding the financial impacts of ESG disclosure and FRQ and supports regulators’ efforts to enforce ESG disclosure and improve FRQ.

This study aims to examine the impact of board gender diversity on sustainable growth by considering the mediating role of investment efficiency (INVEFF) in this relationship and the threshold effect between board gender diversity and INVEFF. This investigation focuses on the Gulf Cooperation Council (GCC) region, which is characterized by rapid socio-economic transformations and a recent emphasis on gender diversity.

Panel data regressions are applied to estimate the impact of board gender diversity on INVEFF using companies listed in the GCC in 2013–2022 as a sample. The estimations consider subsamples of underinvestment and overinvestment, as well as the pre- and post-COVID-19 pandemic periods.

The empirical results show a nonlinear impact of board gender diversity on INVEFF, a relationship that is more pronounced in the underinvestment subsample. The results indicate that INVEFF mediates the relationship between board gender diversity and corporate sustainable growth, which helps companies optimize their board composition to enhance their sustainable growth strategies.

These findings could inform GCC regulators in mandating further increases in women’s presence on boards of directors to improve INVEFF. This study examined only GCC-listed companies. Future research should investigate other factors influencing INVEFF and conduct comparative studies across Middle Eastern and North African countries to consider different regulatory and economic contexts and to examine compliance with international standards.

This study reveals the significant nonlinear impact of board gender diversity on INVEFF and the mediation of INVEFF in the relationship between board gender diversity and sustainable growth. These findings will help companies optimize their board of directors’ composition by increasing the presence of women on boards to improve their INVEFF and sustainable growth. This study aims to develop knowledge that will not only benefit companies regarding the potential impact of board gender diversity but also help international communities create better gender equality within companies.

To the best of the author’s knowledge, this study is the first to explore the relationship between board gender diversity and INVEFF in the emerging economies of the GCC region. It is also the first to examine the nonlinear relationship between board gender diversity and INVEFF and the mediating role of INVEFF in the relationship between board diversity and sustainable growth. This study contributes to the understanding of the financial impact of board gender diversity in improving corporate INVEFF and sustainable growth.

This study aims to explore the extent of voluntary corporate governance disclosure in the annual reports of banks in the UAE, operating in an emerging economy in the Gulf Cooperation Council region. It also examines the effect of this non-financial disclosure on bank performance by differentiating conventional and Islamic banks.

This study applies content analysis to explore the extent of voluntary corporate governance disclosure using data collected from the annual reports of all the banks traded on the UAE financial markets from 2003 through 2020. It further examines the potential effect of voluntary disclosure on bank performance using dynamic panel data regressions.

The results indicate a low level of voluntary corporate governance disclosure in the annual reports for most disclosure indices. However, conventional and Islamic banks do not differ significantly. Additionally, the results of the robust dynamic panel data from the two-step generalized method of moments system estimation confirm that voluntary corporate governance disclosure does not affect bank performance significantly.

The findings of this study would benefit the central bank and lawmakers in the UAE in developing a framework for appropriate voluntary disclosure and enhancing the corporate governance framework to improve the quality of annual reports.

This study contributes to the literature on the extent of corporate governance disclosure, as well as its association with bank performance in an emerging economy by differentiating between conventional and Islamic banks.

Despite the growing emphasis on sustainability and the need to manage environmental, social, and governance (ESG) risks, the direct relationship between enterprise risk management (ERM) and green growth (GG) has not been investigated. This study seeks to fill this gap by examining the effect of ERM on the GG of oil and gas (O&G) companies in Malaysia.

The study used panel data regression models to analyze panel data from 2012 to 2021. For computing GG, we adapted the Organization for Economic Cooperation and Development’s (OECD) GG framework. ERM is computed using COSO and WBCSD guidelines for ESG-related risks. Weighted content analysis is used to measure ERM and GG

The findings derived from the content and descriptive statistics analyses indicate a consistent and ongoing rise in the adoption of ERM practices over time. However, some companies are still in the initial stages of incorporating ERM to address ESG risks. The study’s findings unequivocally establish a substantial and positive relationship between ERM and GG. ERM drives GG by significantly influencing its environmental and resource productivity dimensions. The study further reveals that the impact of ERM on economic opportunities and policy responses, as well as the natural asset base, is statistically significant, albeit with relatively lower coefficient values.

To enhance the legitimacy of organizations and foster positive stakeholder relationships, regulators, governments, and policymakers should actively promote the adoption of ERM standards that specifically address ESG risks, as outlined by COSO and WBCSD. This strategic alignment with risk management practices will ultimately contribute to improving green growth for organizations.

To the best of the authors' knowledge, this is the first study examining ERM’s effect on GG. The study adds to the existing literature by focusing on ERM’s role in a company’s GG. It clarifies ERM’s significant effect on diminishing emerging ESG risks and advancing GG

This study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation.

This study includes an international and cross-sector sample covering 41 countries, nine sectors and 45,395 firm-year observations. It applies a parabolic relationship, rather than linear regressions, between CSR engagement and social reputation via CSR awarding. This implies that CSR performance should increase until a certain point to gain a social reputation but then should decrease after reaching that threshold point considering limited financial resources.

The findings of country-industry-year fixed-effects logistic regressions confirm the threshold effect with an inverted U-shaped relationship between CSR and CSR awarding. More specifically, firms increase their environmental and social engagement until a certain point, and then they reduce it after reaching a social reputation. This finding is confirmed by three dimensions of the environmental pillar (i.e. resource use, emissions and eco-innovation) as well as four dimensions of the social pillar (i.e. workforce, human rights, community and product responsibility). The findings are robust to alternative samples, alternative methodology and endogeneity concerns.

The findings of this study have implications for firms about the better allocation of available funds between CSR and operations. The findings could be particularly useful for CSR teams/committees of the firms who formulate CSR policies and how to mobilize firm resources for better social enhancement via environmental and social reputation.

This study examines deeper the nature of the association between CSR engagement and social reputation and considers the possibility of an inverted U-shaped relationship between them. The determination of a threshold effect suggests that CSR engagement increases social reputation, but once it reaches a certain point, social reputation will decrease owing to financial resource constraints.

This study aims to highlight the current trends in the literature on corporate governance by applying a bibliometric review of papers on corporate governance topics published in the journal of Corporate Governance: The International Journal of Business Society (Bingley).

Bibliometric analysis is a quantitative and qualitative approach applied to bibliographic materials that highlights the core theoretical and empirical contributions to a specific research field. This analysis was based on keyword cartography, bibliometric authors’ citation analysis, bibliometric papers’ co-citation analysis, bibliometric references’ co-citation analysis, journals’ co-citation cartography and qualitative content analysis. It reviews 353 articles on corporate governance published in the journal of Corporate Governance (Bingley). Bibliometric analysis was performed using VOSviewer, and content analysis was performed using WordStat.

The results identify three major clusters: corporate governance; board of directors; and firm performance. In addition, the results reveal that the journal Corporate Governance (Bingley) has experienced increasingly important growth in research papers on corporate governance topics and citations, reflecting its significant contribution to the corporate governance research field. This study also presents recommendations for future research in this field.

The findings of this study have implications for corporate governance research, such as the impact of ownership structure and the board of directors on environmental, social and governance disclosure. To the best of the authors’ knowledge, this study is the only one to review the key corporate governance research topics on which papers published in the journal of Corporate Governance (Bingley) are focused and can be largely used for corporate governance practices.

This study provides an overview of how the literature on corporate governance research has developed, as well as a summary of the most influential authors, along with countries, organizations and journal sources. This offers an opportunity for future research to focus on this topic.

The purpose of this study is to investigate whether public governance quality (i.e. control of corruption and voice and accountability) and corporate governance strength (i.e. environmental committee existence) are influential in stimulating supply chain transparency and how these two governance characteristics interact in enhancing supply chain transparency.

Our investigation draws on a sample of 25,096 firm-year observations affiliated with the manufacturing industry in 50 countries and executes country-year fixed effects.

We find that the strength of control of corruption, voice and accountability is positively associated with supply chain transparency, supporting institutional theory. Furthermore, the environmental committee’s existence is positively related to sustainable supply chain transparency, confirming the upper echelons theory. The moderating analysis rejects the complementary effect but supports the substitution effect, confirming the negative moderating role of the environmental committee between the control of corruption and voice and accountability and sustainable supply chain transparency.

No empirical study has drawn on an international sample to (1) explicate the worldwide adoption of sustainable supply chain transparency, (2) link corruption and accountability to green supply chain transparency or (3) investigate how sustainable supply chain transparency is affected by the interplay of institutions and environmental management committees. Thus, we highlight the substitutive or complementary role of internal and external governance mechanisms in inciting firms toward greener supply chain management by developing a novel sustainable supply chain transparency index that draws on five indicators.

This study aims to investigate the extent and trend of corporate social responsibility (CSR) disclosure by UAE listed banks and the impact of corporate governance mechanisms on this disclosure.

Content analysis of banks’ annual reports from 2009 to 2019 was applied to investigate the CSR disclosure level by constructing a disclosure index. Panel data regressions were applied to analyze the impact of corporate governance mechanisms on CSR disclosure.

UAE banks show an improving trend in the CSR disclosures. In addition, the board of directors and ownership structure are significantly and positively associated with the CSR disclosures. The results vary across the banking systems.

This study considers the extent of the CSR disclosure in UAE banks’ annual reports, and future research should consider more industries and communication channels.

This study sheds light on the extent of the CSR disclosure of UAE listed banks and assists UAE policymakers in implementing appropriate corporate governance mechanisms.

The findings provide banks with a better understanding of the benefits of strengthening corporate governance to improve their CSR disclosure.

This study contributes to the literature by constructing a more comprehensive disclosure index and examining the impact of corporate governance mechanisms on CSR disclosure by considering both the conventional and Islamic banking systems.

This study aims to investigate the intersection of financial technology (fintech) and credit risk exploring the impact of fintech on credit risk within the banking and financial sector.

Using a bibliometric analysis approach, this study comprehensively reviews existing literature to understand the evolving landscape of fintech and credit risk. Data were extracted from the Scopus database using a comprehensive query encompassing various fintech-related keywords and their synonyms.

This study pinpoints six research streams on fintech and credit risk, spanning credit risk management, risk-sharing, credit scoring, regulatory challenges, small business lending impact and consumer credit market influence. It also examines recent advancements like artificial intelligence, blockchain and big data analytics in managing risk obligations.

While this study offers a comprehensive assessment, limitations include the ever-evolving nature of technology and potential biases in the retrieval process. Researchers should consider these factors when building on this study's findings.

The findings have practical implications for financial institutions, policymakers and researchers, offering insights into the opportunities and challenges presented by fintech in credit risk management. This study highlights potential areas for the application of advanced technologies in risk assessment and mitigation.

This study underscores the transformative impact of fintech on financial services, emphasizing the potential for more inclusive access and improved risk management. It encourages further exploration of fintech's societal implications, including its role in small business lending and consumer credit markets.

This study contributes to the existing body of knowledge by conducting a thorough bibliometric review, surpassing previous analyses in scope. It encompasses an extensive set of keywords to ensure the comprehensive retrieval of relevant papers, providing a foundation for future research in the dynamic field of fintech and credit risk.