CEOs family on the boardroom and environmental, social, and governance disclosure: Exploring from economic crisis during COVID‐19
Ardianto Ardianto,
Suham Cahyono,
Noor Adwa Sulaiman
Abstract:This study examines the relationship between family‐run businesses and the quality of environmental, social, and governance (ESG) disclosure, with a specific focus on the influence of the COVID‐19 pandemic. Drawing on a sample of 559 firm‐year observations from publicly listed companies in ASEAN countries spanning from 2019 to 2022, this study measure ESG disclosure quality using the global reporting initiative guidelines for sustainability reports. Family‐run businesses are identified as those with family mem… Show more
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