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Under the lens of stakeholder theory, this study aims to explore the dissemination of intellectual capital (IC) information within the healthcare sector. Specifically, the primary objective is to investigate the extent of IC disclosure (ICD) among leading global hospitals and its underlying determinants.

This study conducts a manual content analysis of the official websites of 175 leading global hospitals, selected based on The World’s Best Hospitals 2022, and uses a linear regression model to test the research hypotheses.

The empirical results underscore an adequate dissemination of IC information by leading global hospitals through their official websites. Moreover, they reveal a positive association between hospital complexity, public status, and online visibility with the extent of IC information disclosed.

This study represents a pioneering contribution to the examination of determinants influencing online ICD within a global hospital context. It significantly enhances the existing literature on ICD and offers valuable practical implications.

The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level.

Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed.

Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online.

This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.

This study aims to analyze the determinants of circular economy (CE) initiatives based on the performance related to the sustainable development goals (SDGs) of firms operating in the Oil and Gas (O&G) sector. In detail, adopting a stakeholder–agency theory lens, this study explores the relationship between corporate governance and CE performance measured through SDGs. Specifically, the research aims to highlight how corporate governance attributes could affect firms’ ability to implement CE practices and – in turn – reach a higher SDG performance.

A global sample of firms operating in the O&G sector has been selected from the Thomson Reuters Refinitiv Eikon database. To test the research hypotheses, an SDG-based CE performance index has been developed. Subsequently, an ordinary least squares (OLS) regression model is carried out to explore the impact of the following variables on the CE performance index: board size, board gender diversity, board independence and corporate social responsibility (CSR) committee.

The results highlight that the board size and the presence of a CSR committee positively influenced SDG-based CE performance. However, board gender diversity does not have a significant impact on CE performance in relation to the SDGs, whereas board independence appears to exert a negative effect.

To the best of the authors’ knowledge, this study represents the first research that systematically addresses CE performance based on SDGs in the O&G industry, providing implications for the sector from both theoretical and managerial points of view.

Although there is a growing body of literature on circular economy disclosure (CED), certain sectors, including the airline industry, remain underexplored despite the particular relevance of circular models in this field. This study aims to fill this gap by examining the dissemination of circular economy (CE) information by airlines through their website and investigating the factors influencing the level of CED. Specifically, this study focuses on the characteristics of the board of directors, given its central role in shaping disclosure practices.

This study employs manual content analysis to measure the extent of CE information disclosed by 105 international airlines through their website. It then conducts a regression analysis to examine the influence of board characteristics on the level of online CED.

The results suggest that airlines with larger, more active and more independent boards of directors tend to be more inclined to disseminate CE information through their website. Furthermore, they demonstrate that board gender diversity does not significantly affect the extent of CE information disseminated.

The study offers valuable contributions by extending CED research to the airline industry and exploring new channels for CE information dissemination. Additionally, it highlights the role of the board of directors in shaping CED practices and confirms the effectiveness of the stakeholder-agency theory in explaining this relationship.