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Board Composition and ESG Disclosure in Saudi Arabia: The Moderating Role of Corporate Governance Reforms
16 references·16 citing·46 second hopsampled
Board Composition and ESG Disclosure in Saudi Arabia: The Moderating Role of Corporate Governance Reforms (2022)Board Composition and ESG Disclosure in S…Socially responsible firms (2016)Socially responsible firmsCorporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Corporate Governance and Sust…Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Gender diversity, board indep…Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Corporate Governance and Corp…The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)The Impact of Board Diversity…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…Corporate Social Responsibility as a Conflict Between Shareholders (2010)Corporate Social Responsibili…Resource Dependence Theory: A Review (2009)Resource Dependence Theory: A…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…The Resource Dependence Role of Corporate Directors: Strategic Adaptation of Board Composition in Response to Environmental Change (2000)The Resource Dependence Role …A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Boards of Directors and Corpo…Separation of Ownership and Control (1983)Separation of Ownership and C…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Profitability of Saudi-Listed Firms: Insights from Saudi Vision 2030 (2025)The Effect of Environmental, …Saving the Environment in Emerging Markets: The Synergistic Roles of Corporate Ownership Structure, Financing Strategy, and Innovation Capacity (2025)Saving the Environment in Eme…The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus (2024)The moderating effect of boar…The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies (2024)The influence of board charac…The impact of market-based environmental regulation on corporate ESG performance: A quasi-natural experiment based on China's carbon emission trading scheme (2024)The impact of market-based en…Sustainable Digital Shifts in Chinese Transport and Logistics: Exploring Green Innovations and Their ESG Implications (2024)Sustainable Digital Shifts in…Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review (2024)Navigating the impact: A comp…How Does CEO Duality Influence ESG Scores in Hospitality and Tourism Companies? Confounding Roles of Governance Mechanisms and Financial Indicators (2024)How Does CEO Duality Influenc…Environmental, social, and governance reporting in family firms: The critical role of CEO attributes (2024)Environmental, social, and go…Corporate governance and capital market development in the GCC: a comparative literature review (2024)Corporate governance and capi…Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia (2023)Revisiting the relationship b…Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective (2023)Real earnings management and …Investigating the effect of ESG disclosure on firm performance: The case of Saudi Arabian listed firms (2023)Investigating the effect of E…Examining the interplay of sustainable development, corporate governance, and stock Price crash risk: Insights from ESG practices (2023)Examining the interplay of su…Does the Cultural Dimension Influence the Relationship between Firm Value and Board Gender Diversity in Saudi Arabia, Mediated by ESG Scoring? (2023)Does the Cultural Dimension I…Board attributes and environmental and sustainability performance: Moderating role of environmental teams in Asia and Europe (2023)Board attributes and environm…The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Managing Legitimacy: Strategic and Institutional Approaches (1995)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The Modern Corporation and Private Property (1933)Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives (2003)External Control of Organizations: Resource Dependence Perspective (2011)Agency Theory: An Assessment and Review (1989)Women Directors on Corporate Boards: From Tokenism to Critical Mass (2011)Gender Diversity in the Boardroom and Firm Performance: What Exactly Constitutes a “Critical Mass?” (2012)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Strategic management a stakeholder approach (2010)Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015)ESG performance and firm value: The moderating role of disclosure (2017)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Understanding Responses to Supply Chain Disruptions: Insights from Information Processing and Resource Dependence Perspectives (2011)A review of research on outward foreign direct investment from emerging countries, including China: what do we know, how do we know and where should we be heading? (2017)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Socially responsible investments: Institutional aspects, performance, and investor behavior (2008)Individual and Corporate Social Responsibility (2009)Corporate goodness and shareholder wealth (2014)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards: Does one size fit all☆ (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2009Resource Dependence Theory: A Review3,215 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1989Boards of Directors and Corporate Financial Performance: A Review and Integrative Model2,675 cited
  • 2010Corporate Social Responsibility as a Conflict Between Shareholders2,311 cited
  • 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation2,248 cited
  • 2014Gender diversity, board independence, environmental committee and greenhouse gas disclosure1,810 cited
  • 2000The Resource Dependence Role of Corporate Directors: Strategic Adaptation of Board Composition in Response to Environmental Change1,790 cited
  • 2016Socially responsible firms1,440 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

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1,358 cited
  • 2016Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance1,279 cited
  • 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector1,083 cited
  • Cited by

    • 2025The Effect of Environmental, Social, and Governance (ESG) Disclosure on the Profitability of Saudi-Listed Firms: Insights from Saudi Vision 203066 cited
    • 2023Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective62 cited
    • 2023Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia45 cited
    • 2024Navigating the impact: A comprehensive analysis of ESG disclosure consequences through systematic review45 cited
    • 2023Investigating the effect of ESG disclosure on firm performance: The case of Saudi Arabian listed firms44 cited
    • 2023Examining the interplay of sustainable development, corporate governance, and stock Price crash risk: Insights from ESG practices43 cited
    • 2023Board attributes and environmental and sustainability performance: Moderating role of environmental teams in Asia and Europe43 cited
    • 2025Saving the Environment in Emerging Markets: The Synergistic Roles of Corporate Ownership Structure, Financing Strategy, and Innovation Capacity42 cited
    • 2024Environmental, social, and governance reporting in family firms: The critical role of CEO attributes41 cited
    • 2024The impact of market-based environmental regulation on corporate ESG performance: A quasi-natural experiment based on China's carbon emission trading scheme38 cited
    • 2024How Does CEO Duality Influence ESG Scores in Hospitality and Tourism Companies? Confounding Roles of Governance Mechanisms and Financial Indicators36 cited
    • 2024The moderating effect of board gender diversity in the environmental sustainability and financial performance nexus35 cited
    • 2024The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies35 cited
    • 2024Sustainable Digital Shifts in Chinese Transport and Logistics: Exploring Green Innovations and Their ESG Implications34 cited
    • 2023Does the Cultural Dimension Influence the Relationship between Firm Value and Board Gender Diversity in Saudi Arabia, Mediated by ESG Scoring?27 cited
    • 2024Corporate governance and capital market development in the GCC: a comparative literature review24 cited