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- W3195662321 abstract "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 content analysis technique, data were collected and analyzed from a final sample of 51 annual reports of Jordanian industrial companies listed for 2012–2019. Findings The results show that foreign ownership and state ownership play a critical role in disclosing the ESG performance. Also, the board's independence plays an influential role in improving disclosure quality, enhancing family ownership in disclosure. It also limits the negative role of block holder ownership and managerial ownership on the ESG disclosure. Originality/value To the best of the authors' knowledge, this is the first study that deals with the role of ownership structure on the ESG disclosure level separately and collectively through the moderating role of board independence." @default.
- W3195662321 created "2021-08-30" @default.
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- W3195662321 date "2021-08-24" @default.
- W3195662321 modified "2023-10-09" @default.
- W3195662321 title "Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence" @default.
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- W3195662321 doi "https://doi.org/10.1108/jbsed-07-2021-0094" @default.
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