This study examines the effect of female representation in boardrooms on Environmental, Social, and Governance (ESG) disclosure in listed firms in Saudi Arabia. The study examined 200 highly polluting firms from 2019 to 2023 and constructed a robust ESG disclosure index with 62 items benchmarked against international and Saudi ESG disclosure-related guidelines, as well as well-grounded literature. The findings show that female representation on firm boards is positively and significantly associated with ESG disclosure, suggesting that Saudi-listed firms that ensure and promote female representation on their boards are more likely to provide more comprehensive ESG disclosures than others. The results highlight the role of board diversity in governance reforms and its alignment with Saudi Vision 2030’s gender inclusion goals. This study contributes to the corporate governance (CG) and sustainability literature by emphasizing how board gender diversity strengthens ESG reporting, regulatory compliance, and corporate resilience. The introduced findings are relevant for policymakers, investors, and corporate leaders seeking to foster sustainable business practices and improve ESG performance in emerging markets.

The research aims to identify the use of artificial intelligence applications as a pivotal technology to improve the quality of financial reports in UAE Corporations, as these applications help process and analyze data quickly and accurately. the problem of the study was the lack of confidence and credibility in the quality of financial reports in Corporations through some fictitious transactions that can affect the profits or losses of those Corporations. due to the effective role provided by artificial intelligence systems in the massive and rapid analysis of data, it was necessary to use these applications and employ them to enhance confidence in financial reports and achieve their quality, the study used Partial least squares (PLS) software in the analysis of the study came to the following conclusions: There is a statistically significant relationship between the use of artificial intelligence applications (AIA) and the quality of financial reporting (QFR) in UAE business Corporations, The study also came up with the following recommendations: The need to highlight the importance of artificial intelligence applications in business Corporations within the UAE, by developing the role of their applications in carrying out various routine and complex tasks and activities

Digital Financial Inclusion (DFI) has developed rapidly worldwide and is considered an important tool to alleviate Household Financial Vulnerability (FV). However, most of the existing studies are limited to short-term effects and are based on single-time cross-sectional data, lacking a dynamic analysis of the impact of digital inclusive finance before and after. Therefore, based on the CFPS data from 2018 and 2022, employing an Ordered Probit regression model and its marginal effect analysis, combined with mediating effect tests, heterogeneity analysis, and robustness tests, the following hypotheses are verified: (1) DFI significantly reduces household financial vulnerability; (2) this effect is partly realized by increasing household income and easing credit constraints; (3) low-income households and economically underdeveloped areas rely more on DFI to alleviate financial vulnerability; (4) after the epidemic, the mitigation effect of DFI on household financial vulnerability is enhanced. The results show that digital financial inclusion plays a significant role in reducing household financial vulnerability, and digital inclusive finance can also reduce household financial vulnerability by increasing household income. At the same time, the role of digital inclusive finance is more significant in economically developed regions and low-income families. Additionally, the marginal effect of digital financial inclusion is stronger in 2022 after the pandemic compared to 2018.

This study aims to explore the relationship between environmental, social, and governance (ESG) disclosure scores and financial performance among publicly listed firms in Thailand from 2014 to 2023. The study uses a methodology by designing a system GMM and difference GMM estimations. The findings provide robust insights into how ESG disclosure scores influence firm profitability and market valuation. The results reveal that environmental disclosure scores negatively affect accounting-based performance measures (ROA and ROE) but positively influence market valuation (Tobin’s Q). The social disclosure score consistently enhances ROA, ROE, and Tobin’s Q. The governance disclosure score presents mixed results, with system GMM showing a negative impact on all performance measures, while difference GMM indicates a positive effect on ROA and ROE but a negative influence on Tobin’s Q. Firm-specific characteristics also play a significant role, as higher leverage weakens financial performance, and liquidity management has varying effects. The practical implications of the study, through its contribution to the literature, are to provide empirical evidence on environmental, social, and governance disclosures in the context of emerging markets. Finally, the study recommends the need for a well-structured policy framework that ensures that environmental, social, and governance initiatives lead to long-term financial stability, investor confidence, and sustainable economic development.

This study examines how sustainability audit functions improve transparency and corporate accountability in Malaysian organizations, fight greenwashing, and build investor trust while meeting global regulatory ESG reporting requirements. Many studies have explored sustainability reporting in Malaysia, but few have critically examined the role and effectiveness of sustainability audits in maintaining report credibility. Decision-makers and environmental auditors from 200 regional and national governmental entities participated in the study. Positive correlations were found between organizations with independent sustainability and superior ESG disclosure using statistical methods (PLS). Additionally, sustainability audit frequency enhances environmental sustainability and institutional transparency. Larger companies conduct more sustainability audits. This study contributed to standardizing sustainability certification frameworks, which will create uniformity and comparable measures across industries. The paper suggests that large firms should conduct sustainability audits by legislation, financially reward institutions, and use AI and blockchain technology to optimize audit procedures and reduce costs. The research promotes Malaysian emerging market sustainability, regulatory, and financial transparency knowledge. Additionally, the findings shed light on how frequent sustainability audits in Malaysian public institutions improve environmental sustainability and institutional openness.