Open access
Sep 2026
Determinants of ESG Disclosure Quality in an Emerging Market: The Role of Firm and Governance Characteristics
This study examines the determinants of Environment, Social and Governance (ESG) disclosure quality among companies listed on the South Pacific Stock Exchange (SPX), with particular emphasis on quality rather than quantity of ESG information disclosed. Using panel data from SPX-listed companies for 2016 to 2024, the st...
K. E. James, S. Tanzil, Mauizah Mozma
· Sustainability · 0 citations