This study examines the effect of environmental innovation on emission performance and the moderating role of board gender diversity among firms in the Middle East and North Africa (MENA) region. Using a panel dataset of 2319 firm-year observations from 13 countries between 2013 and 2024, the analysis applies fixed-effects regression and robustness checks using the Generalized Method of Moments (GMM). The findings show that environmental innovation significantly improves emissions performance, confirming its strategic role in achieving sustainability goals. Board gender diversity has a positive direct impact on emissions outcomes, suggesting that diverse boards enhance sustainability-oriented governance. However, the interaction term has a negative and significant effect, indicating that gender diversity, while beneficial overall, can weaken the link between environmental innovation and emission performance, possibly because of complex decision-making processes. This study contributes theoretically by extending the Resource-Based View and Porter Hypothesis to an under-researched context, while emphasizing the need for governance mechanisms that leverage diversity without slowing innovation implementation. Future research should incorporate qualitative insights and examine other governance factors to deepen our understanding of how board composition influences sustainability strategies.

This study investigates the impact of the board of directors’ effectiveness on greenhouse gas (GHG) disclosure among listed firms in Saudi Arabia, a resource-rich emerging economy transitioning towards sustainability under Vision 2030 and the 2060 net-zero pledge. Guided by stakeholder and legitimacy theories, board effectiveness was measured as a composite index comprising independence, size, gender diversity, and meeting frequency. Using a purposive sample of 150 high-impact firms across 750 firm-year observations (2020–2024), GHG disclosure was assessed through a novel, context-specific disclosure index developed via content analysis of publicly available reports, capturing both breadth and quality. The random-effects regression results indicate that board effectiveness (BOE) has a strong and positive effect on GHG disclosure (β = 0.0630, t = 8.82, p < 0.01), confirming that well-functioning boards drive climate transparency. This suggests that firms with more independent, diverse, and active boards are better positioned to oversee climate-related strategies, ensure the credibility of environmental reporting, and respond effectively to growing stakeholder and regulatory demands for sustainability accountability. The findings further underscore the pivotal role of robust governance in enhancing climate-related transparency, delivering actionable insights for policymakers crafting regulations, corporate executives shaping sustainable strategies, and researchers exploring governance impacts. The limitations include the study’s sector-specific focus, reliance on secondary disclosures, and temporal scope, suggesting future research avenues in cross-country comparisons, longitudinal analysis, and governance climate strategy integration.

This research examines the relationship between artificial intelligence (AI) adoption and environmental, social, and governance (ESG) disclosure among non-financial companies listed on the Saudi Stock Exchange (Tadawul) from 2020 to 2024. Based on a balanced panel of 130 firms (650 firm-year observations), this study estimates the level and quality of ESG disclosure using a fixed-effects regression model to test the hypothesis that AI adoption is related to higher quality and quantity of ESG disclosure. Annual reports were identified as a source of data through Tadawul and ESG scores through Refinitiv Eikon, and non-financial companies were selected for data comparison. The results indicate that the adoption of AI positively impacts ESG disclosure scores significantly, with no notable differences between the environmental, social, and governance aspects. These findings are consistent with institutional and signaling theories, which imply that AI is an enabler of technology and a strategic sign of transparency and innovation in reaction to Saudi Arabia Vision 2030 sustainability ambitions. The research indicates the transformative power of AI in enhancing ESG reporting in emerging markets, with consequences for corporate managers, policymakers, and investors.

The study explores the effects of the implementation of artificial intelligence (AI) and ‎digital transformation (DT) on financial reporting quality (FRQ) in Saudi-listed ‎companies. Based on the Technology-Organization-Environment (TOE) model and ‎Agency Theory, the study determines the effect of technological innovations on the ‎quality, timeliness, and reliability of financial reporting in an emerging market with a ‎rapidly changing environment under the Saudi Vision 2030. The study utilizes multiple ‎regression analysis to test the hypotheses proposed using panel data of the 150 non-‎financial companies listed on the Saudi Stock Exchange (Tadawul) between the years ‎‎2019-2023. Both AI adoption and DT transformation positively and significantly affect ‎FRQ, and, therefore, the conclusion that technology makes the transparency of ‎information, the lack of information asymmetry, and compliance with international ‎standards stronger can be made. The research adds to the literature because it expands ‎previous research on financial reporting and technology to the Saudi context, provides ‎a theoretical understanding of how innovation can solve agency problems, and it also ‎offers practical suggestions to managers, regulators, and investors. In general, the ‎results highlight the strategic relevance of AI and DT as complementary sources of ‎quality financial reporting in emerging markets‎.

The current study examines the interaction between board-level gender diversity and audit committee effectiveness to determine its effects on environmental innovation among Malaysian publicly traded companies. The study uses regression models based on a five-year panel data set of 198 firms containing 990 annual observations (2020–2024). Environmental innovation is operationalized using the environmental innovation score published in Refinitiv Eikon, and the gender diversity of the board and effectiveness of the audit committee are proxied using published corporate governance measures. The empirical findings reveal a strong, positive association between female representation on the board and the participation of the firm in eco-innovative activities. More critically, it is observed that audit-committee effectiveness increases this influence, with the conclusion that careful audit oversight enhances the impact of women on the environment. A combination of the results supports the conclusion that inclusive leadership and effective governance systems can help foster corporate environmental innovations. The research is relevant to the literature as it establishes a wider geographic and thematic focus of the previous investigation and provides regulators and companies with practical considerations with plans to improve sustainability performance by diversifying the boards and increasing the effectiveness of audit committees.