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Depending on the agency theory view and response to the modern invitations to speculate gender diversity role. How it can enhance the relationship between board independence and environmental disclosure due to prior studies focus on direct relationship between them. This study seeks to ascertain how gender diversity moderates the association between board independence and environmental disclosure among non-financial firms listed on the emerging Amman stock exchange market (ASE) between 2014 and 2019. The direct and indirect relationships were examined using multiple regressions on panel data analysis; the empirical findings indicate that board independence and environmental disclosure have a positive and substantial direct link. Additionally, the findings demonstrated that gender diversity is a significant moderator in this relationship. However, this study provides managers, owners and policymakers with a set of main recommendations related to the major need for a more board independence and gender diversity in order to enhance environmental disclosure in emerging markets. Our results are useful to policymakers interested for an important framework on environmental disclosure.

The recurrence of banking and financial crises has revealed the complexity and vulnerability of the conventional financial and banking system. In this paper, we empirically investigate the impact of Environmental, Social, and Governance disclosure (ESG) on banking stability, as well as the individual effect of each dimension of ESG, with particular attention to the moderating role of capital structure. Using a mixed sample composed of 18 Islamic banks and 22 conventional banks from 2014 to 2022, the results indicate a positive and significant effect of ESG, measured by the ESG score, on banking stability. Among the dimensions of the ESG score, only environmental and governance practices have shown a significant positive link with banking stability. However, the social dimension did not have a significant effect on this variable. Additionally, our results suggest that the Islamic character further enhances the positive relationship between ESG and financial stability due to ethical foundations. Furthermore, we find that the financial stability of Islamic and conventional banks primarily depends on capital structure, specifically the adequacy of equity, and credit risk management. Our study sheds light on the essential role of capital structure in moderating the benefits of ESG disclosure, an effect that has not been extensively examined in previous studies.

الهدف: تهدف الدراسة الحالية إلى توضيح دور المراجع الخارجي المرتقب في التحقق من أمور المراجعة الرئيسية والتوصل إلى أثر هذا الدور على تفعيل العلاقة بين الإفصاح عن التغيرات المناخية وعدالة القوائم المالية في ضوء المعايير والإصدارات ذات الصلة. منهجية الدراسة: تعتمد منهجية الدراسة التطبيقية على العينة التحكمية العمدية التي يمكن أن تخضع لمجموعة من الشروط منها أن تكون الشركات مدرجة في تقارير الاستدامة الصادرة عن هيئة سوق المال المصري خلال العام المالي المنتهي ۲۰۲۳، وباستخدام أسلوب تحليل المحتوى للشركات المدرجة في سوق الأوراق المالية المصري للفترة الزمنية من ۲۰۲۲ حتى ۲۰۲۳ بلغ عدد العينة النهائية ٧٤ شركة بخلاف الشركات الموجودة في القطاعات الخدمية المتعلقة بالبنوك والمؤسسات المالية. النتائج: توصلت الدراسة إلى أن ارتفاع مستوى الإفصاح عن مخاطر التغيرات المناخية يؤدي إلى زيادة مستوى عدالة القوائم المالية، ارتفاع مستوى الدور المرتقب للمراجع الخارجي بشأن أمور المراجعة الرئيسية يؤدي إلى زيادة مستوى عدالة القوائم المالية، وأن ارتفاع مستوى العلاقة التفاعلية بين الدور المرتقب للمراجع الخارجي بشأن أمور المراجعة الرئيسية وإجمالي الإفصاح عن مخاطر التغيرات المناخية يقلل من مستوى تباين المعلومات، الأمر الذي ما يؤدي إلى زيادة مستوى عدالة القوائم المالية. التوصيات: أوصت الدراسة بضرورة تحديد مهام فريق المراجعة للتحقق من تنفيذ هذه المهام من قبل إدارة المنشأة وتقدير الالتزامات المحتملة والمتوقعة نتيجة أثر مخاطر التغيرات المناخية على المنشأة، وضرورة تطبيق الشك المهني لتحديد مدى شفافية إدارة المنشأة في الإفصاح عن المخاطر ذات الصلة بالتغيرات المناخية، ومدى تأثير هذه المخاطر على عدالة القوائم المالية.

This study sought to examine the impact of environmental and social disclosure practices on financial performance and firm profitability. Data was collected from the annual statements and financial reports of twelve commercial banks listed in Bursa Istanbul. Profitability variables were determined through return on assets, return on equity, and earnings per share, concerning environmental and social disclosure information, it was measured according to GRI. Accordingly, correlation testing and regression analysis were used to identify the relationship and impact of environmental and social disclosure at the end of 2019 on the profitability of banks at the end of 2020. The results of the study indicated that there was not a significant relationship or effect of environmental and social disclosure on profitability in commercial banks listed on the Bursa Istanbul. Thus, the alteration in profitability cannot be predicted by the change in the level of environmental and social disclosure. Regarding the level of disclosure in general is good and acceptable, as it reaches the level of 58% and an average of 30% for social disclosure and a level of 60% and an average of 26% for environmental disclosure.

تهدف الدراسة إلى تحديد أثر العوامل الخارجية السلطة العمومية والمديونية على الإفصاح البيئي للمؤسسات الصناعية الجزائرية والتي تعكس نشاطها الإنتاجي. وخلصت الدراسة إلى وجود أثر للسلطة العمومية على الإفصاح البيئي لمؤسسات الدراسة، حيث تسعى مؤسسات إلى الاستجابة للضغوط الحكومية، كما لم نجد أي أثر للمديونية على الإفصاح البيئي لمؤسسات عينة الدراسة، وتبرز أهمية الدراسة إلى اعتماد نموذج للإفصاح البيئي الإلزامي للمؤسسات الصناعية.

This study examines the corporate social responsibility (CSR) disclosure practices in Islamic and conventional banks. A content analysis was conducted on secondary data to compare the quality and quantity of CSR disclosure among banks listed on Boursa Kuwait. Data for this study were drawn from the annual reports of ten banks (five Islamic and five conventional banks) for 2015. CSR information was classified into four categories: human resources, products and services, community involvement, and environmental issues. Findings from the descriptive results show that conventional banks provide a higher quality and a greater quantity of CSR information than Islamic banks do regarding human resources and products and service CSR information, whereas Islamic banks deliver a higher quality and a greater quantity of CSR information related to community involvement and environmental issues. Despite that, the statistical results reveal that the differences in CSR disclosure between both bank types are not significant. The study provides insights and adds to the literature regarding the quality and quantity of CSR disclosure of banks in a developing country by focusing on the banking sector, which is an important sector in Kuwait's economy. And finally, the study is valuable for regulators to improve the quality and quantity of CSR information disclosed by all sectors. The study focuses only on the CSR disclosure of a limited sample of Kuwait banks in 2015. Also, the research was limited to annual reports; however, there are other sources of CSR information. Third, only one year of the banks' annual reports was used.