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Showing 3 of 3 academic articles

Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

Hamzeh Al Amosh, Saleh F.A. Khatib • Journal of Business and Socio-Economic Development (2022)

Purpose – The current study dealt with the ownership structure effect as a potential determinant of the environmental, social and governance (ESG) performance disclosure in the Jordanian context. Design/methodology/approach – Using the cont...

DOAJ Open Access (DOAJ) DOI: 10.1108/JBSED-07-2021-0094

Does ESG Disclosure Help Improve Intangible Capital? Evidence From A-Share Listed Companies

Wu Jun, Zheng Shiyong, Zheng Shiyong, Tang Yi • Frontiers in Environmental Science (2022)

With the disclosure of ESG, the investment related to ESG disclosure has increased, and the trend of changes in intangible capital has shown an “inverted S-shaped” curve. The research shows that, in the initial stage of investment in ESG co...

DOAJ Open Access (DOAJ) DOI: 10.3389/fenvs.2022.858548