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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

Author

S. Tanzil

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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 · 0 citations
Review Aug 2026

Technology adoption and institutional influences on ESG reporting: an interpretive study of South Pacific Stock Exchange (SPX) listed companies

This study aims to examine how Fijian firms navigate the intersection of global environment, social and governance (ESG) mandates and local institutional constraints. It investigates technology adoption as a symbolic resource rather than a neutral enabler of transparency in small island developing states (SIDS)....

S. Tanzil, K. Meher · 0 citations

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