The scarcity of female directors on Saudi boards is linked to cultural and social barriers deeply rooted in traditional masculine norms. Our study investigates the mediating role of ESG scores in the relationship between board gender diversity and firm value within the Saudi context. The Structural Equation Model (SEM) was utilized based on a sample of 54 Saudi-listed financial companies on (Tadawul) during 2021–2022. The study unveiled a negative correlation between female director presence and Saudi firm value. This association is attributed to the prevailing male-dominated Saudi societal norms, where boards with more female members may hesitate to prioritize performance-driven actions due to concerns about their perceived legitimacy within traditional gender roles. Conversely, a positive correlation was observed between female director presence and ESG scores, aligning with existing research highlighting the role of board gender diversity in improving sustainability performance. The sustainability framework prevails over the influence of gender diversity, fully integrating it within the broader context of sustainability to enhance the value of Saudi companies. Our results are consistent when considering alternative measures of firm value. Our findings offer valuable insights for investors assessing board gender diversity’s impact on company value and emphasize the role of gender diversity in enhancing sustainability. They suggest that greater female representation on boards is vital for ESG score improvement, promoting sustainable initiatives and overall firm value. This calls for policymakers to promote sustainability disclosures and establish guidelines for increased female board participation, considering the absence of mandatory quotas.

Our study investigates sustainability and environmental disclosure in Saudi Arabian accounting, focusing on stakeholder accountability. Employing content analysis and close reading, we examine disclosures in the annual reports of 18 companies from 2008 to 2018. Findings reveal limited disclosures, influenced by interpretations of Islam and government emphasis. Despite sector-specific attention to environmental issues, disclosures lack depth. The study offers insights into managerial motivations, highlighting divergent stakeholder priorities and moral obligations. Policy implications suggest mandatory regulations could enhance accountability and encourage comprehensive disclosures. The research underscores the significance of contextual understanding in shaping accounting practices, particularly in regions like Saudi Arabia. Regulatory changes could improve corporate reporting on environmental and sustainability matters, addressing societal needs more effectively.

A This study examines the interplay between environmental, social, and governance (ESG) practices, artificial intelligence (AI) adoption, and financial performance within Saudi Arabia’s financial sector. It investigates whether AI adoption moderates the ESG–performance relationship, reflecting the sector’s ongoing digital transformation under Vision 2030. Drawing on 224 firm-year observations across banks, diversified financials, real estate investment trusts (REITs), and insurance companies, the study employs content analysis of annual reports to identify AI implementation. Panel regression models are used to test the effects of ESG practices on both accounting-based (ROE) and market-based (Tobin’s Q) performance measures, while examining AI’s moderating role. The results reveal that ESG practices significantly enhance accounting-based performance, particularly return on equity, while board size exerts a positive and board independence a negative influence. However, ESG does not significantly affect market-based valuation (Tobin’s Q). Notably, AI adoption negatively moderates the ESG–financial performance link, suggesting short-term challenges in integrating digital transformation with sustainability strategies. This study contributes to literature in three key ways. First, it provides new evidence from financial institutions in a developing economy—Saudi Arabia—where ESG and AI integration remains underexplored. Second, unlike previous research that proxies AI adoption through R&D expenditure, this study captures actual deployment of AI tools in operational activities. Third, it extends the ESG–performance debate by introducing AI adoption as a novel moderating factor. The findings offer actionable insights for managers and policymakers in emerging markets, underscoring the importance of developing organizational capabilities that harmonize AI-driven innovation with ESG principles to foster sustainable long-term value creation.

Background: The significance of the context, or the environment, is pivotal in influencing the practices of management accounting. Objectives: This article aims to explore the significance, methods and challenges of accounting information exchange in buyer–supplier collaborations. Method: In buyer–supplier collaborations, data are gathered from 13 semi-structured interviews and 250 questionnaires. The analysis is conducted using SPSS version 25, employing non-parametric Kruskal–Wallis test and content analysis techniques. Results: Respondents recognise its benefits but prefer informal communication. Challenges such as diverse systems and mistrust hinder formal sharing. Despite obstacles, informal channels remain effective, although concerns about data leakage persist, leading to a conservative approach. Conclusion: In the Egyptian textile supply chain, members prioritise individual goals over collective ones. Informal methods, such as backdoor access, facilitate accounting information sharing among buyer–supplier partnerships. Formal sharing protocols are lacking, with limited one-way technical data exchange. Trust issues and data security concerns persist. Despite the absence of formal disclosure, cost estimations remain feasible. The company adopts a conservative approach, limiting access to records in most cases. Contribution: In essence, the article not only sheds light on the complexities and nuances surrounding accounting information sharing in the textile supply chain but also emphasises the resilience of informal communication channels in overcoming challenges. As the industry navigates these dynamics, recognising the importance of relational ties and informal exchanges could be pivotal in fostering a more efficient and collaborative supply chain ecosystem.

In the original publication (Zehri et al