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<p>The purpose of this research is to investigate the association between board structure and environmental, social, and governance (ESG) disclosures in the MENA countries. The study’s sample includes 1,531firm-year observations from 92 listed firms across nine MENA countries over the period 2014–2024. For the analysis, ordinary least squares (OLS) regression is employed as the primary econometric model. Additionally, generalized method of moments (GMM) and the Two-Stage Least Squares (2SLS) approaches are used as robustness checks. The findings demonstrate a positive correlation between board size, the presence of independent directors, and the frequency of board meetings with ESG disclosure. Further, CEO duality shows a negative correlation link. Given that most of the existing literature focuses on Anglo-Saxon nations, the authors add to the still scant study on the effects of board structure and ESG disclosures. The authors attempt to offer fresh perspectives on this relationship in the context of developing nations, such as MENA nations, whose environments differ from those of developed economies. To the best of the authors’ knowledge, this article is one of the first to examine this topic in relation to MENA countries.</p>

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Corporate board effectiveness and ESG disclosure across MENA firms

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年6月22日

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  • Taha Almarayeh,
  • Sajead Mowafaq Alshdaifat,
  • Esraa Esam Alharasis,
  • Anas Ahmad Bani Atta

摘要

The purpose of this research is to investigate the association between board structure and environmental, social, and governance (ESG) disclosures in the MENA countries. The study’s sample includes 1,531firm-year observations from 92 listed firms across nine MENA countries over the period 2014–2024. For the analysis, ordinary least squares (OLS) regression is employed as the primary econometric model. Additionally, generalized method of moments (GMM) and the Two-Stage Least Squares (2SLS) approaches are used as robustness checks. The findings demonstrate a positive correlation between board size, the presence of independent directors, and the frequency of board meetings with ESG disclosure. Further, CEO duality shows a negative correlation link. Given that most of the existing literature focuses on Anglo-Saxon nations, the authors add to the still scant study on the effects of board structure and ESG disclosures. The authors attempt to offer fresh perspectives on this relationship in the context of developing nations, such as MENA nations, whose environments differ from those of developed economies. To the best of the authors’ knowledge, this article is one of the first to examine this topic in relation to MENA countries.