Competitiveness Review: Volume 33 Issue 1

Guest editorial: Sustainability reporting in different institutional and regulatory environments

Amina Buallay, Allam Hamdan

The determinants of ESG in the banking sector of MENA region: a trend or necessity?

Rim El Khoury, Nohade Nasrallah, Bahaaeddin Alareeni

As reporting environmental, social and governance (ESG) information is not yet mandatory in all countries, it is intriguing to understand ESG’s underlying driving mechanisms. This…

Impact of risk disclosure on the volatility, liquidity and performance of the UK and Canadian insurance companies

Talie Kassamany, Etienne Harb, Wael Louhichi, Mayssam Nasr

This paper aims to investigate the impact of risk disclosure practices (voluntary, mandatory and risk disclosure index) on stock return volatility, market liquidity and financial…

Moderating role of Shariah committee quality on relationship between board of directors effectiveness and the performance of Malaysian Takaful

Monther Eldaia, Mustafa Hanefah, Ainulashikin Marzuki

The purpose of this study is to examine the effect of Board of Directors Effectiveness (BODE) on the performance of Malaysian Takaful companies licensed by the Central Bank of…

Does it pay to be green? Evidence from banks in emerging markets

Jasim Al-Ajmi, Shahrokh Saudagaran, Gagan Kukreja, Sayed Fadel

The purpose of this study is twofold. The first is to examine the impact of environmental disclosure on banks’ performance, while the second is to investigate the moderating role…

The return volatility and shock transmission patterns of chosen S&P and Dow Jones sustainability indices and their conventional counterpart

Bashar Yaser Almansour, Muneer M. Alshater, Hazem Marashdeh, Mohamed Dhiaf, Osama F. Atayah

The purpose of this study is to investigate the dynamic return volatility connectedness among S&P, Dow Jones (DJ) sustainability indices and their conventional counterparts.

Reporting on Sustainable Development Goals in the European Union: what drives companies’ decisions?

Joanna Krasodomska, Paweł Zieniuk, Jadwiga Kostrzewska

This paper aims to identify the changes in the share of large public interest entities (PIEs) in European Union (EU) Member States providing Sustainable Development Goal (SDG…

Women on boards: an empirical study on the effects on financial performance and corporate social responsibility

Bahaa Sobhi Awwad, Ruaa Binsaddig, Mohammad Kanan, Thaira Al Shirawi

The purpose of this study is to investigate whether there is a relationship between women’s presence on boards of directors and companies’ financial performance and corporate…

Does sustainability matter for Fintech firms? Evidence from United States firms

Khakan Najaf, Ali Haj Khalifa, Shaher Mohammad Obaid, Abdulla Al Rashidi, Ahmed Ataya

This study aims to look at how financial technology (FinTech) companies adhere to sustainable standards in contrast to their counterparts. Following the validation of its new…

The CSR-performance nexus in the French tourism sector: do MCs matter?

Saliha Theiri, Bahaaeddin Ahmed Alareeni

The concept of corporate social responsibility (CSR) covers a wide range of actions toward sustainable development. While there are growing bodies of research examining the…

ESG and performance in public health-care companies: the role of disclosure and director liability

Rim El Khoury, Nohade Nasrallah, Amina Toumi

The seepage of companies' capital accommodated by weak country-level institutions is inconducive to building sustainable businesses. Companies' performance on environmental…

An empirical model for assessing consumer behaviour towards hotel sustainable practices: a study from emerging economy

Shikha Sharma, Anupama Mahajan, Naveen Virmani, Gagan Kukreja, Kamakshi Mehta

Adopting sustainable practices is highly required in hotels. This study aims to assess consumer behaviour towards adopting sustainable practices in hotels. In addition, mediating…

Do different dimensions of corporate social responsibility disclosure have different economic consequence: multi-approaches for profitability examination

Hashem Alshurafat, Husam Ananzeh, Huthaifa Al-Hazaima, Mohannad Obeid Al Shbail

This study examines the impact of Corporate Social Responsibility Disclosure (hereafter CSRD) on the Corporate Economic Performance (hereafter CEP) of a group of public…