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Author

Khaoula Omhand

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Open access Aug 2026

ESG Disclosure Practices in Hospitality Under Governance Heterogeneity

This study examines how board gender diversity (BGD) and internal governance mechanisms are associated with ESG disclosure in the global tourism and hospitality industry. Using an unbalanced panel of 282 listed firms from 49 countries over 2015–2024, the analysis employs firm and year fixed effects, interaction model...

Aso Abdullah, Khaoula Omhand · 1 citation

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