Relevant bibliographies by topics / Governance disclosure

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Governance disclosure'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Governance disclosure"

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Czernkowski, Robert, Stephen Kean, and Stephen Lim. "Impact of ASX corporate governance guidelines on sustainability reporting." Accounting Research Journal 32, no. 4 (2019): 692–724. http://dx.doi.org/10.1108/arj-07-2017-0122.

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Purpose This paper aims to examine the impact of the Australian Securities Exchange Corporate Governance recommendations on the breadth (amount of items covered) of (environmental and social) sustainability reporting by the firms in the Top 100, around the change from G3.1 to G4 disclosure regimes. Design/methodology/approach This paper undertakes comparisons of means and regression models to investigate the changes between disclosure scores of 98 listed entities from the 2013 G3.1 to the 2015 G4 disclosure regimes. Findings This paper finds that average disclosure levels did not change. Nonet
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Hoelscher, Seth A. "Voluntary hedging disclosure and corporate governance." Review of Accounting and Finance 19, no. 1 (2019): 5–29. http://dx.doi.org/10.1108/raf-01-2018-0001.

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Purpose This paper aims to investigate the implications of governance quality on a firm’s information environment in the context of voluntary changes in hedging disclosures made by oil and gas companies. Design/methodology/approach The research utilizes a Factiva-guided search to hand-collect public disclosures related to changes in hedging policies along with the hand collection of financial derivatives positions and operational hedging contracts data using 10-K filings. The paper addresses self-selection bias, which typically plagues voluntary disclosure studies, by implementing a Heckman (1
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Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.

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PurposeThe purpose of this paper is to examine the impact of corporate governance on risk and forward-looking disclosures in Qatar.Design/methodology/approachThe authors automatically measure levels of risk and forward-looking disclosures in the annual reports of Qatari firms for the period 2008–2014. The authors also use two ways clustered error pooled panel regressions to examine the determinants of these disclosures.FindingsThe authors find that firms with a higher percentage of foreign ownership disclose more forward-looking information; conversely, board size has a negative impact on the
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Muliaturrohmah Ikhwani, Ananda, Irma Paramita, and Karsam Sunaryo. "Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening." JRB-Jurnal Riset Bisnis 2, no. 2 (2019): 147–69. http://dx.doi.org/10.35592/jrb.v2i2.407.

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Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that
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Louie, Judy, Kamran Ahmed, and Xu-Dong Ji. "Voluntary disclosures practices of family firms in Australia." Accounting Research Journal 32, no. 2 (2019): 273–94. http://dx.doi.org/10.1108/arj-04-2016-0042.

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Purpose This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia. Design/methodology/approach Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for fami
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Arshad, Roshayani, Ruhaya Atan, and Faizah Darus. "Board structure, institutional pressures and corporate voluntary disclosures." Corporate Ownership and Control 6, no. 3 (2009): 360–70. http://dx.doi.org/10.22495/cocv6i3c3p2.

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Corporate disclosure has been subjected to calls for corporate transparency by corporate governance movement as a matter of good corporate governance. Managers face substantial pressure to make more transparent disclosure of their activities to promote efficient governance of their companies or risk losing legitimacy from the perspectives of the investors and other stakeholders. Using the annual reports of 155 Malaysian listed companies, this study investigates the competing effects of board structure and institutional pressures on the extent and credibility of corporate voluntary disclosure d
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Saraswati, Erwin, Alfizah Azzahra, and Ananda Sagitaputri. "Corporate Governance Mechanisms and Voluntary Disclosure." AKRUAL: Jurnal Akuntansi 11, no. 2 (2020): 82. http://dx.doi.org/10.26740/jaj.v11n2.p82-94.

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Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, in
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Talpur, Shabana, Mohd Lizam, and Nazia Keerio. "Determining firm characteristics and the level of voluntary corporate governance disclosures among Malaysian listed property companies." MATEC Web of Conferences 150 (2018): 05010. http://dx.doi.org/10.1051/matecconf/201815005010.

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This study examined the level of voluntary corporate governance disclosures and the influence of firm characteristics (i.e., firm size, firm age, and firm market listing) on the level of these disclosures among Malaysian property listed companies. The check-list to measure the voluntary corporate governance disclosures was adopted from Malaysian corporate governance index 2011 by Minority Shareholder Watchdog Group (MSWG). The voluntary corporate governance disclosure practices and firm specific characteristics were obtained from annual reports of property listed companies on Bursa Malaysia fo
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Haldar, Arunima, and Mehul Raithatha. "Do compositions of board and audit committee improve financial disclosures?" International Journal of Organizational Analysis 25, no. 2 (2017): 251–69. http://dx.doi.org/10.1108/ijoa-05-2016-1030.

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Purpose This paper aims to examine the impact of corporate governance practices on the level of financial disclosures made by the Indian firms. This assumes importance in the context of the role of financial disclosures in addressing the agency problem. Design/methodology/approach Financial disclosure score is computed by considering disclosures provided by the generally accepted accounting principles and is the dependent variable. The independent variable – corporate governance score – is an index comprising internal governance mechanisms. The authors empirically examine the impact of corpora
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G., Ezhilarasi, and K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India." Indian Journal of Corporate Governance 10, no. 1 (2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.

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This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in
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Dissertations / Theses on the topic "Governance disclosure"

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Enache, Luminita. "Corporate governance and voluntary disclosure." Doctoral thesis, Università degli studi di Padova, 2012. http://hdl.handle.net/11577/3422545.

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The main objective of this work is to increase the knowledge about corporate governance and voluntary disclosure in reducing information asymmetries. The first chapter is a review of the literature on corporate governance and voluntary disclosure. The second chapter analyzes whether board composition and voluntary disclosure substitute or complement each other in reducing information asymmetries. Finally, the third chapter analyzes the role of disclosure and governance in the biotech setting in enhancing analysts ability to forecasts earnings. More in detail, in the second chapter, we assess
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Andersson, Maria, and Manal Daoud. "Corporate governance disclosure : by Swedish listed corporations." Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-67.

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<p>The Enron collapse in 2001 has resulted in an increasing attention to corporate governance. Even in Sweden, some scandals have occurred, for example Skandia, ABB, Trustor; a parallel could be drawn, implying that these scandals have resulted in increased attention to corporate governance. Corporate governance concerns the relationship between a corporation’s management, board of directors, shareholders and other stakeholders. The problems with the relationship between managers and share-holders are referred to as the principle-agent problem. The increase in corporate governance disclosure c
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Shehata, Nermeen. "Corporate governance disclosure in the Gulf countries." Thesis, Aston University, 2013. http://publications.aston.ac.uk/28848/.

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Corporate governance disclosure is important for countries aiming to attract international investors and reduce companies’ cost of capital. The relationship between corporate governance disclosure (CGD) and its determinants is the main objective of the current research. Accordingly, the research aimed to: (i) assess CGD level in the Gulf countries; (ii) investigate the impact of ownership structure (proportion of institutional, governmental, managerial and family ownership) on CGD; (iii) explore the effect of board characteristics (proportion of independent board members, proportion of family
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Alotaibi, Bader M. N. A. "Corporate governance and voluntary disclosure in Kuwait." Thesis, University of Bedfordshire, 2014. http://hdl.handle.net/10547/583235.

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Failure of high profile companies such as Enron, World.com had initiated a call for an investigation to analyse the reason for such radical consequence to prevent further similar financial crises. One of the common factors identified by the researchers is the poor disclosure, transparency and Corporate Governance (CG) mechanisms. Similar to the UK, the compliance towards CG codes are voluntary for the majority of the countries around the globe including Kuwait. CG codes aimed to improve the governance of a company including transparency. Thus, voluntary disclosure had been examined by numerous
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Thomas, Kim Laurel. "Corporate Governance Disclosure Practices in the OECD." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/367020.

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This study investigates the determinants of the disclosure of corporate governance practices using a sample of 5200 companies from the OECD member countries. The OECD has thirty-four members but they differ, among other things, by their regulatory frameworks and cultures which impact of the companies’ decision of ‘what to and what not to’ disclose on corporate governance practices. Extant literature is very wealthy on corporate disclosure practices mainly in the area of accounting, but scant on disclosure of corporate governance practices by companies and peculiarly in the OECD countries whose
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Vanin, Martina <1989&gt. "CORPORATE GOVERNANCE E SOCIAL DISCLOSURE: UN'ANALISI EMPIRICA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6674.

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L'elaborato si pone come obiettivo quello di analizzare una possibile relazione tra la corporate governance di un'azienda e i processi comunicativi della stessa nell'ambito della responsabilita' sociale. L'elaborato si compone di quattro sezioni: nella prima si cerchera' di fornire un quadro riassuntivo delle modalita' con cui le aziende provvedono alla comunicazione aziendale, dando maggior spazio alla comunicazione volontaria; successivamente, verra' affrontato il tema della corporate social responsability sottolineando il peso che quest’ultima ha raggiunto nel tempo nell’ambito aziendale; n
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Anis, Radwa Magdy Mohamed. "Disclosure quality, corporate governance mechanisms and firm value." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24454.

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One of the main aims of the underlying research is to respond to continuous calls for introducing and measuring a sound economic definition for best practice disclosure quality (e.g. Beyer et al., 2010) that is derived from a reliable guidance framework (Botosan, 2004) using an innovative natural language processing technique (Berger, 2011). It also aims to examine the impact of corporate governance on best practice disclosure quality. Finally, it aims to examine the joint effect of both best practice disclosure quality and corporate governance on firm value. The thesis contributes to disclosu
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Haniffa, Roszaini Mohamad. "Culture, corporate governance and disclosure in Malaysian corporations." Thesis, University of Exeter, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267212.

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Li, Zhongtian. "Corporate sustainability in Australia: Performance, disclosure and governance." Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/202715/1/Zhongtian_Li_Thesis.pdf.

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This thesis focuses on sustainability disclosure, sustainability performance, and sustainability committee. Analysing a sample of Australian firms, the thesis found that good performers disclose more information and communicate in optimistic, certain, and clear terms; they also present their information in a more readable way; the experience of sustainability disclosure improves the performance, and sustainability committee also contributes to the performance. The findings should of interest to investors, directors, managers, and regulators in Australia.
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Wan, Abdullah Wan Amalina. "Determinants of Corporate Governance Disclosure Practices of Islamic Banks." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/365236.

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The Islamic community has an expectation that Islamic banks place utmost importance on corporate governance (CG), due to the additional risks embedded in Islamic financial instruments. However, recently, Islamic banks have been exposed to CG failures similar to conventional banks. Therefore, a higher standard of CG is now expected from Islamic banks to increase stakeholders’ confidence in their financial system. The central proposition of this study is that the difference in the capital structure of Islamic banks as compared to conventional banks and the need to comply with Shari’ah lead to di
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Books on the topic "Governance disclosure"

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India) National Seminar on Transparency and Disclosure (2013 Lucknow. Transparency, disclosure, and governance. Jointly published D.D.U. State Institute of Rural Development, Lucknow and Concept Publishing Company Pvt. Ltd., 2015.

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Canadian Institute of Chartered Accountants., ed. Corporate governance: A review of disclosure practices in Canada. Canadian Institute of Chartered Accountants, 1997.

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Geraats, Petra M. Transparency and governance. CEPR, 2008.

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Board, Auditing Practices. Disclosure of directors' remuneration. Auditing Practices Board, 1997.

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Board, Auditing Practices. Disclosures relating to corporate governance. Auditing Practices Board, 1994.

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Board, Auditing Practices. Disclosures relating to corporate governance. Auditing Practices Board, 1993.

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Board, Auditing Practices. Disclosures relating to corporate governance. Auditing Practices Board, 1995.

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Inc, Insight Information, ed. Future directions in public disclosure. Insight Press, 1996.

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Levy, Steven Mark. Corporate financial disclosure answer book. Aspen Publishers, 2010.

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Samuels, J. M. Corporate governance, executive remuneration and disclosure: Some observations. University of Birmingham, 1993.

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Book chapters on the topic "Governance disclosure"

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Padgett, Carol. "Communication and Disclosure." In Corporate Governance. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-0-230-35711-2_8.

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Gutterman, Alan S. "Disclosure and Reporting Committee." In Sustainability and Corporate Governance. Routledge, 2020. http://dx.doi.org/10.4324/9781003091622-10.

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Friedman, Y., C. Hoogstad, A. Cherrington, H. T. Davies-Mostert, M. Murison, and J. Houdet. "The Biodiversity Disclosure Project." In Extinction Governance, Finance and Accounting. Routledge, 2022. http://dx.doi.org/10.4324/9781003045557-34.

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Girella, Laura. "Corporate governance and voluntary disclosure." In Integrated Reporting and Corporate Governance. Routledge, 2020. http://dx.doi.org/10.4324/9781003141556-3.

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Allini, Alessandra. "Disclosure in SOE." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2320.

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Allini, Alessandra. "Disclosure in SOE." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2320-1.

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Allini, Alessandra. "Disclosure in SOE." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2320.

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Grace, Jamie. "The Governance and Legalities of Domestic Abuse Disclosure Schemes." In Domestic Abuse Disclosure Schemes. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-89039-1_7.

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Esendemirli, Ebru, and Arikan Tarik Saygili. "Transparency and Disclosure: Public Company Reporting and Corporate Inputs." In Corporate Governance. Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-45167-6_7.

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Rodríguez Martínez, Isabel. "Precontractual ESG Disclosure on Insurance-Based Investment Products." In AIDA Europe Research Series on Insurance Law and Regulation. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-72186-1_8.

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Abstract In the past years, the EU legislature has recognized the significance of transparent disclosure in protecting investors and has acknowledged that social and environmental factors influence investment decisions. Consequently, investments are now also assessed for sustainability, including environmental, social, and governance (ESG) aspects. Insurers, along with other financial market participants, are required to disclose “sustainability risks” regulated by a complex framework, primarily Regulation (EU) 2019/2088, ensuring standardized disclosure. This paper analyzes how insurance comp
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Conference papers on the topic "Governance disclosure"

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Qeshta, Mohammed H. M., Yazan Oroud, and Noora Ali Mohammed Alhajri. "Corporate Governance and Non-Financial Risk Disclosure: Insights from Companies Listed on the Bahrain Bourse." In 2024 International Conference on Decision Aid Sciences and Applications (DASA). IEEE, 2024. https://doi.org/10.1109/dasa63652.2024.10836252.

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Kiflee, Ag Kaifah Riyard bin. "Risk Disclosure And Corporate Governance Characteristics." In 13th Asian Academy of Management International Conference 2019. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.10.1.

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Agustin, Putri, Bunga Maharani, and Rochman Effendi. "Financial Risk Disclosure and Corporate Governance." In Conference on International Issues in Business and Economics Research (CIIBER 2019). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210121.006.

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Zumente, Ilze, Nataļja Lāce, and Jūlija Bistrova. "ESG disclosure patterns in the Baltics." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.484.

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The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG tra
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Nastari, Raffaela, Sabrina Pisano, and Matteo Pozzoli. "Circular economy disclosure by agri-food companies." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp12.

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Seta, Ajar Taru, and Dyah Setyaningrum. "Corporate Governance and Risk Disclosure: Indonesian Evidence." In 6th International Accounting Conference (IAC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.7.

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Chrisworo, Citra Laksmi, and Erina Sudaryati. "Islamic Values and Voluntary Corporate Governance Disclosure." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007020106990704.

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GREAPCĂ, Natalia Maria. "The Effect of Good Corporate Governance Practices in Corporate Risk Management Disclosure: An Overview of European Banking Sector." In The International Conference on Economics and Social Sciences. Editura ASE, 2024. http://dx.doi.org/10.24818/icess/2024/014.

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Evidence from contemporary research results proves that good corporate governance practices are a fundamental indicator in determining a company’s performance. Corporate risk management disclosure assures stability in a business strategy design and decisionmaking process. The aim of this study is to obtain significant empirical evidence on the impact of good corporate governance (independence and existence of the committees) and company’s performance (return on assets and leverage) and characteristics (company size) towards corporate risk management disclosure. The paper investigates data from
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Capuano, Paolo. "The influence of corporate governance on environmental, social, and government disclosure: Empirical evidence on the European Union banking industry." In Corporate governance: Research and advanced practices. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgrapp11.

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This study evaluates the impact of corporate governance on environmental, social, and governance (ESG) disclosure in the banking industry. This aspect has been little investigated in the business literature and there are even fewer empirical studies on the European Union (EU) banks. The analysis methodology is based on an empirical analysis, using a dynamic generalized method of moments and quantile regression analysis, on a large sample of EU banks over the period 2014–2023. The first results highlight that some governance variables are factors that positively influence the overall levels of
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"Measuring Intellectual Capital Disclosure of Romanian Listed Companies." In 15th European Conference on Management, Leadership and Governance. ACPI, 2019. http://dx.doi.org/10.34190/mlg.19.108.

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Reports on the topic "Governance disclosure"

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Ramachandran, Sivananth, and Matthew Chan. Enhancement of Climate-Related Disclosures under the Environmental, Social and Governance Framework. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.7.

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CFA Institute and CFA Society Hong Kong call for auditor oversight and a proportionate approach to climate disclosure, as Hong Kong Exchanges and Clearing proposals steer Hong Kong towards early adoption and adaptation of ISSB-aligned disclosures.
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Gehrig, Nicole, and Alex Moreno. An Exploration of Greenwashing Risks in Investment Fund Disclosures: An Investor Perspective. CFA Institute, 2023. http://dx.doi.org/10.56227/23.1.19.

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This paper analyzes investment funds’ disclosures related to environmental, social, and governance (ESG) information through the lens of investors to understand the nature of disclosure issues that could give rise to a perception of greenwashing.
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Yang, Jiaqi, Satoru Yamadera, and Shu Tian. Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability: Evidence from Japan. Asian Development Bank, 2024. http://dx.doi.org/10.22617/wps240467-2.

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To determine environmental, social, and governance (ESG) materiality trends in Japen, this paper analyzes textual data—in eXtensible Business Reporting Language (XBRL) format—from the annual securities reports of over 3,800 listed companies. The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performanc
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Chang, Allan. Disclosure Standards of Large New Zealand Companies: A content analysis study of compliance with the FMA’s corporate governance guidelines. Unitec ePress, 2017. http://dx.doi.org/10.34074/ocds.52017.

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This qualitative study is an attempt to gain some insights into the level of corporate governance disclosure in New Zealand. A sample of ten large publicly-listed companies was analysed to determine to what extent they fulfill the requirements of the corporate governance principles and guidelines as recommended by the Financial Markets Authority (FMA) of New Zealand. Even though compliance with the FMA’s recommendations is voluntary, a high overall percentage of compliance (74%) was recorded in this study. This indicates the seriousness with which New Zealand companies take investor concerns o
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Groshong, Lisa, Paula Harms, Juan Zhang, Jeffrey Czajkowski, and Miranda Dahman. Assessment of and insights from NAIC climate risk disclosure data. Center for Insurance Policy and Research, 2020. http://dx.doi.org/10.52227/22130.2020.

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In 2010, the NAIC membership adopted the Insurer Climate Risk Disclosure Survey as a way for state insurance regulators, insurance companies, investors, and consumers to identify trends, vulnerabilities, and best practices by collecting information about how companies assess and manage climate risk. The survey’s eight questions cover topics including climate risk governance, climate risk management, modeling and analytics, stakeholder engagement and greenhouse gas management. About 1,200 companies participated in 2018. In this analysis, we used statistical methods to examine two main questions
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Gwin, Catherine, Mayra Ruiz, Saleema Vellani, and Alejandro Guerrero. IDB-9: Access to Information. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010517.

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Following up on the IDB-9 commitments, the Inter-American Development Bank (IDB, or Bank) established a new Access to Information Policy that took effect on January 1, 2011. The new policy was expected to match international best practices and to increase the overall transparency of the Bank, strengthening its governance and development effectiveness. This review assesses the extent to which the access to information reform has been fully and effectively implemented. The review finds that the new policy largely matches best practices in comparator institutions, with, however, one provision tha
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De Michele, Roberto, and Paul Constance. Trust Is our Most Important Asset: How the Private Sector in Latin America and the Caribbean Is Advancing the Anti-Corruption and Integrity Agendas. Edited by María Cecilia Alvarez Bollea and Marta Viegas. Inter American Development Bank, 2024. http://dx.doi.org/10.18235/0005547.

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Although governments, civil society organizations, and academia are crucial actors in the effort to fight corruption and promote integrity, private firms and industry organizations also play critical roles. This publication features seven case studies that highlight results and lessons learned in private sector integrity projects, all but one of which were supported by the Inter-American Development Bank and IDB Invest. These studies include initiatives by Peru's largest industry confederation and Panama's banking association to encourage member companies to upgrade their internal ethics and c
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Yang, Jiaqi, Kotaro Takahashi, Satoru Yamadera, and Shu Tian. Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability:. Asian Development Bank, 2024. http://dx.doi.org/10.22617/wps240487-2.

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Belahmidi, Claudia. Assessing ESG Impact in the Oil and Gas Industry: A Multi-Criteria Approach. King Abdullah Petroleum Studies and Research Center, 2025. https://doi.org/10.30573/ks--2025-dp08.

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The paper titled “Assessing ESG Impact in the Oil &amp; Gas Industry: A Multi-Criteria Approach” discusses the critical role of environmental, social, and governance (ESG) principles in the oil and gas sector, highlighting both challenges and opportunities. The document emphasizes the industry’s longstanding governance and social focus, with environmental concerns gaining prominence due to climate change pressures. ESG compliance is now essential for securing financial backing, with third-party ESG ratings influencing corporate reputations and capital allocation. The paper reviews internationa
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Barral, Mark Anthony. The Nexus between Trade and Investment, ESG, and SDG. Philippine Institute for Development Studies, 2024. https://doi.org/10.62986/dp2024.28.

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The integration of the concept of environment, social, and governance (ESG) into trade and investment to contribute to the Sustainable Development Goals (SDGs) is becoming a new consensus. ESG considerations are increasingly crucial in national and regional policies for sustainable development strategies and regulatory frameworks, highlighting the role of governments in shaping the landscape by incentivizing companies to adopt sustainable practices, disclose ESG information, and integrate social and environmental factors into decision-making. This also emphasizes the role of international inve
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