This research investigates the effect of board characteristics on environmental, social, and governance (ESG) disclosure among firms listed on the Saudi Stock Exchange (Tadawul) from 2021 to 2023. Motivated by the global shift toward sustainable development and the Saudi Vision 2030 agenda, this study examines how board size, gender diversity, independence, expertise, and compensation impact ESG disclosure practices. Drawing on stakeholder and agency theories, the regression model uses a sample of 78 Saudi-listed companies. ESG disclosure is measured using a content analysis-based checklist that conforms to international and Saudi ESG reporting frameworks. The findings indicate that background and skills, female representation, and compensation positively correlate with ESG disclosure. Conversely, board size and independence do not show significant relationships. The results highlight the pivotal role of board composition in emphasizing business practices for sustainability in emerging markets, particularly within the unique institutional setting of Saudi Arabia. The study contributes to the growing body of ESG literature by offering factual proof from an under-researched context and practical ramifications for investors, legislators, and business executives, as well as seeking to enhance transparency and accountability through effective board governance.

This paper aims to investigate how much information is disclosed by leading Saudi companies regarding their practices related to biodiversity and conservation of species, as well as identify the individual reporting items that demonstrate the highest and lowest levels of disclosure across Saudi companies. The study’s sample comprised the 14 leading companies, which together represented 88% of the Saudi stock market’s overall value. The annual reports and sustainability reports for 2021, 2022, and 2023, as well as the company websites, were the content analyzed to identify any mentions or discussions related to biodiversity and the conservation of endangered species. The study found that while a small percentage (7.1%) of Saudi companies exhibited high levels of biodiversity disclosure, over half (57.2%) fell into the low disclosure category. Though a sizable portion (21.4%) showed moderate disclosure efforts, a concerning 14.3% exhibited no disclosure at all. Regarding the individual items, the items of biodiversity that were not disclosed were 52.8%, demonstrating the absence of accounting disclosure for most areas of biodiversity. While 23.5% is a poor disclosure, 19.6% is a medium disclosure, and 4.1% is a strong disclosure.

This study examines the relationship between board gender diversity and green innovation, focusing on the moderating role of board-level environmental committees in Saudi-listed firms. Drawing on upper echelon and agency theories, this study argues that gender-diverse boards enhance environmental innovation by improving strategic oversight, stakeholder responsiveness and long-term decision-making. Using panel data from 107 non-financial firms listed on the Saudi Stock Exchange (Tadawul) during 2018–2024, this study applies fixed effects and dynamic generalized method of moments (GMM) estimations to address endogeneity and unobserved heterogeneity. The findings show that board gender diversity positively influences green innovation, whereas environmental committees strengthen this relationship by institutionalizing environmental oversight and sustainability governance. This study contributes to the corporate governance and sustainability literature by demonstrating that the effectiveness of board diversity depends on the complementary governance structures. These findings have practical implications for firms and policymakers seeking to strengthen sustainable innovation and environmental governance in emerging economies such as India.