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Open access 2026

From Disclosure to Accountability: Integration Mechanisms in ESG Reporting and Implications for Malaysia's Transition to Mandatory Sustainability Disclosure

Environmental, social and governance (ESG) reporting has moved from voluntary communication to regulated corporate accountability, yet the quality of adoption varies sharply. Many organisations, particularly in emerging economies, produce disclosures that satisfy formal requirements without altering strategy, governanc...

Z. Sanusi, Nur Aima Shafie, A. Ghazali et al. · 0 citations
Open access Jul 2026

The Impact of Environmental, Social and Corporate Governance (ESG) on Sustainability and Ethical Marketing Practices

In the fast-paced business environment of to say, Environmental, Social and Governance (ESG) integration has become a strategic necessity for institutional investors and companies alike. No longer just about ethics, ESG is now a key factor in addressing emerging risks like climate change, data privacy, and regulatory c...

Geethashree K, N. L. Savitha, M. R. et al. · 0 citations
Review Open access Jul 2026

Corporate Governance and Management Control Effectiveness: A Review of Challenges and Strategic Directions

This structured literature review explores the role of corporate governance in enhancing the effectiveness of management control systems (MCS), with a particular focus on the emerging challenges and strategic directions in implementation. Drawing on peer-reviewed publications from 2020 to 2025, the study synthesizes fo...

Amalia Sholehah · 0 citations
Open access Jul 2026

GOVERNANCE-BASED SUSTAINABILITY RISK INTEGRATION AND FIRM VALUE: DOES OWNERSHIP STRUCTURE MATTER?

Corporate sustainability has become an essential element of corporate governance, requiring firms to integrate environmental, social, and governance (ESG) considerations into strategic decision-making and enterprise risk management. Although prior studies have widely examined ESG disclosure and sustainability reporting...

Alfistia Maradidya, Indah Kartika Sandhi, ReseachGate Garuda et al. · 0 citations
Review Jul 2026

Industry 5.0 and ESG compliance: role of IT governance effectiveness and cyber governance

All practices associated with Industry 5.0, including big data analytics, the Internet of Things, blockchain, digital twins, artificial intelligence (AI) and advancements in 6G, significantly improve the effectiveness of IT governance.

Khalid Mehmood, S. Alshibani, S. Vishnoi et al. · 0 citations
Open access Jul 2026

Embedded Governance, ESG Integration, and Firm Profitability in Emerging Markets: Evidence from Zambia’s Agri-Food Sector

This paper focuses on the role of embedded corporate governance in the integration of environmental, social and governance (ESG) and firm profitability in emerging markets. The study adopts an explanatory sequential mixed-methods design comprising panel regression analysis of governance and financial indicators for the...

Mubanga Lackson Chipimo, John Bwalya, Joseph Katongo Kanyanga · 0 citations

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