The role of ownership structure in shaping corporate environmental responsibility disclosure in Arab countries
Publication Type
Conference abstract/paper published in a peer review journal
Authors

This study explores how ownership structure (institutional, director, and block-holder) impacts corporate environmental responsibility disclosure (CERD) in Arab companies. Using panel data from 81 industrial companies listed on seven Arab exchanges (2017–2021), the study examines and employing a content analysis, based on a nine-item index, the study finds a positive association between institutional and director ownership and CERD, supporting agency and legitimacy theories. Conversely, concentrated block-holder ownership is negatively associated with CERD and is consistent with short-term return preferences. Results show the importance of ownership dynamics in enhancing environmental accountability in emerging economies. In addition to the theoretical contribution, the study offers practical implications for policymakers, investors, and regulators seeking to enhance disclosure standards and align Arab markets with global ESG practices.

Journal
Title
Artificial Intelligence-Driven Triple Helix Innovation
Publisher
Springer
Publisher Country
United Kingdom
Indexing
Scopus
Impact Factor
None
Publication Type
Both (Printed and Online)
Volume
--
Year
2026
Pages
--