References
Adegbite, E., Amaeshi, K., & Nakpodia, F. (2023). Corporate governance and sustainability reporting in Nigerian financial institutions: An institutional perspective. Journal of Business Ethics, 184(2), 421–445. Alqatamin, R. M. (2023). Audit committee characteristics and sustainability reporting quality in Jordan. Cogent Business & Management, 10(1), 2187463. Al-Shaer, H., & Zaman, M. (2024). Board gender diversity and corporate environmental performance: Evidence from UK firms. British Accounting Review, 56(1), 101156. Arayssi, M., Jizi, M., & Tabaja, H. H. (2020). The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal, 11(1), 137–161. Arif, M., Sajjad, A., Sajjad, M., & Khan, M. (2021). Board characteristics and sustainability disclosure: Evidence from South Asian emerging markets. Corporate Governance, 21(4), 587–606. Bamidele, A. O., Okonkwo, E. N., & Adeyemi, S. B. (2024). Corporate governance and sustainability performance in West African oil and gas sector. Resources Policy, 88, 104512. Birindelli, G., Ferretti, P., Chiappini, H., & Spano, F. M. (2024). Board gender diversity and climate change disclosure in the banking sector. Journal of Business Research, 165, 114058. Cucari, N., Esposito De Falco, S., & Orlando, B. (2021). Diversity of board of directors and environmental social governance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management, 25(3), 250–266. Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman. García-Meca, E., & Martínez-Ferrero, J. (2021). Board financial expertise and CSR reporting quality. Accounting and Finance, 61(2), 2989–3020. García-Sánchez, I. M., Hussain, N., Khan, S. A., & Martínez-Ferrero, J. (2022). Do board characteristics drive firm performance? An international perspective. Review of Managerial Science, 16(1), 193–220. Gerged, A. M., Albitar, K., & Al-Haddad, L. (2023). Corporate environmental disclosure and earnings management: The moderating role of corporate governance. Business Strategy and the Environment, 32(1), 318–335. Gerged, A. M., Matthews, L., & Elheddad, M. (2021). Mandatory disclosure, greenhouse gas emissions and the cost of equity capital. Journal of Cleaner Production, 297, 126475. Hassan, A., Nandy, M., & Roberts, L. (2023). Corporate governance and environmental disclosure in Nigerian companies. Journal of Accounting in Emerging Economies, 13(2), 412–438. Issa, A., & Fang, H. X. (2024). Female directors and ESG performance: Evidence from global firms. International Review of Economics & Finance, 89, 1292–1311. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Mnif, Y., & Borgi, H. (2024). Board financial expertise and ESG disclosure quality: International evidence. Journal of Applied Accounting Research, 25(1), 89–112. Naciti, V., Cesaroni, F., & Pulejo, L. (2022). Corporate governance and sustainability: A review of the existing literature. Journal of Management and Governance, 26(1), 55–74. Nadeem, M., Zaman, R., & Saleem, I. (2020). Boardroom gender diversity and corporate sustainability practices: Evidence from Australian Securities Exchange listed firms. Journal of Cleaner Production, 149, 874–885. Orazalin, N., & Baydauletov, M. (2020). Corporate social responsibility strategy and corporate environmental and social performance. Corporate Social Responsibility and Environmental Management, 27(4), 1525–1540. Orazalin, N., & Mahmood, M. (2021). Determinants of GRI-based sustainability reporting: Evidence from an emerging economy. Journal of Accounting in Emerging Economies, 11(1), 140–164. Oyewo, B., Vo, X. V., & Akinsomi, O. (2022). Corporate governance and integrated reporting in Nigeria. Managerial Auditing Journal, 37(4), 459–484. Songini, L., Pistoni, A., Tettamanzi, P., & Fratini, F. (2022). Sustainability disclosure in family firms. British Accounting Review, 54(3), 101085. Ullah, S., Haroon, H., & Ahmad, S. (2022). Corporate governance and sustainability performance: Evidence from Pakistan. Corporate Governance, 22(4), 741–758. Uyar, A., Kuzey, C., Kilic, M., & Karaman, A. S. (2023). Board structure and sustainability reporting. International Journal of Productivity and Performance Management, 72(5), 1410–1436. Zaman, R., Nadeem, M., & Carvajal, M. (2022). Corporate governance and environmental performance: A systematic literature review and research agenda. Corporate Governance, 22(4), 759–786.
