“…Environmental disclosure was analysed through ESG disclosure (McBrayer, 2018), sustainability reporting (Gavana et al, 2016), reporting assurance (Al‐Shaer & Zaman, 2019) and sustainability reporting style (Lopatta et al, 2022). Lastly, CEO characteristics included demographic characteristics such as age (Oware & Awunyo‐Vitor, 2021), background (Adomako & Amankwah‐Amoah, 2021), duality (Rezaee et al, 2020), experience (Shahab et al, 2020), gender (Aabo & Giorici, 2022) and political connections (Huang et al, 2021), as well as psychological characteristics like emotional intelligence (Ezzi et al, 2023), narcissism (Lin et al, 2022), humility (Sun et al, 2021), reflective capacity (Jia et al, 2021) and overconfidence (Lee, 2021).…”