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Review Open access Aug 2026

Corporate Responsibility, Visibility Aand Accountability: Bridging ESG Disclosure and Enforcement in Contemporary Governance

The mutual relationships between corporate responsibility, visibility, and accountability show that these three concepts can define whether a company’s sustainable practices are superficial or substantial. The shift in focus from Corporate Responsibility (CR) to the triple bottom line of Economic, Environmental, and So...

Rupali Gupta, Vijayashri Gurme · 0 citations
Sep 2026

Bridging sustainability and accountability: the role of ESG integration in corporate governance

Environmental, social, and governance (ESG) considerations are increasingly shaping corporate decision-making, influencing financial performance and stakeholder trust. This study examines how Ugandan firms integrate ESG principles into governance structures to enhance sustainability and long-term value creation. Us...

Mahadih Kyambade, Afulah Namatovu · 0 citations
Open access 2026

From Disclosure to Accountability: Integration Mechanisms in ESG Reporting and Implications for Malaysia's Transition to Mandatory Sustainability Disclosure

Environmental, social and governance (ESG) reporting has moved from voluntary communication to regulated corporate accountability, yet the quality of adoption varies sharply. Many organisations, particularly in emerging economies, produce disclosures that satisfy formal requirements without altering strategy, governanc...

Z. Sanusi, Nur Aima Shafie, A. Ghazali et al. · 0 citations
Oct 2026

The magic wand of CSR assurance: managing legitimacy or signaling of transparency?

Existing research generally relies on signaling theory, positing that corporate social responsibility assurance (CSRA) serves as a signaling tool for improving corporate transparency. However, CSRA may have a dual role. The authors propose that CSRA may also function as a symbolic tool for firms to manage legitimac...

Qing Hui, Xiao-Jie Wu, Jian-Yu Jin · 0 citations
Open access Sep 2026

CORPORATE GOVERNANCE IN THE SAUDI LEGAL FRAMEWORK: TRANSPARENCY, DISCLOSURE, AND VISION 2030 IMPERATIVES

This study explores the legal impact of corporate governance within Saudi joint stock companies, emphasizing the critical role governance frameworks play in ensuring corporate success, sustainability, and market integrity. The research specifically focuses on the principle of transparency and disclosure as a key compon...

H. Alghushami · 0 citations
Open access Sep 2026

CSR legitimacy and managerial commitment in Bangladeshi firms: The mediating roles of good governance and employees’ concern

This study examines the relationship between managerial commitment and the legitimacy of corporate social responsibility (CSR) in the unique socioeconomic setting of Bangladesh. It looks at how socially conscious managers' intentions are transformed into perceived organizational legitimacy through the mediating process...

Md Ashraf Alam, R. Cassano, F. Gennari · 0 citations

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