Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

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 fro...

Full description

Bibliographic Details

Published in:	Journal of Business and Socio-Economic Development
Main Authors:	Hamzeh Al Amosh, Saleh F.A. Khatib
Format:	Article
Language:	English
Published:	Emerald Publishing 2022-04-01
Subjects:	Ownership structure Board independence ESG disclosure Stakeholders Legitimacy
Online Access:	https://www.emerald.com/insight/content/doi/10.1108/JBSED-07-2021-0094/full/pdf