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Article

14 Citations

4,051 Views

25 Pages

Board Composition and Environmental, Social, and Governance Reporting: Impact of Foreign and Busy Directors in Saudi-Listed Firms

Abdulaziz S. Al Naim and
Abdulrahman Alomair

Sustainability2024, 16(20), 8985;https://doi.org/10.3390/su16208985

17 October 2024

This study investigates the impact of board composition, specifically the presence of non-Saudi members and board busyness, on environmental, social, and governance (ESG) disclosure among Saudi-listed companies, an area of increasing importance in th...

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Article

17 Citations

6,729 Views

24 Pages

Information Technology Governance and Corporate Boards’ Relationship with Companies’ Performance and Earnings Management: A Longitudinal Approach

Harman Preet Singh and
Hilal Nafil Alhulail

Sustainability2023, 15(8), 6492;https://doi.org/10.3390/su15086492

11 April 2023

In accordance with the segregation of oversight from management decision making, the board-level information technology governance is accountable for supervising managerial IT activities. This research empirically analyzes the impact of board-level I...

(This article belongs to the Special Issue Contemporary Issues in Applied Economics and Sustainability)

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