September 23, 2025SustainabilityOpen Access

Impact of Financial Performance and Corporate Governance on ESG Disclosure: Evidence from Saudi Arabia

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Negative correlation between board size and esg disclosure suggests larger boards may hinder transparency, impacting corporate governance in saudi firms.
Findings indicate that while return on assets had no significant correlation with esg disclosure, minor negative associations were noted in robustness tests.
Analysis based on 260 firm-year observations from 2009 to 2023 utilized multiple regression techniques, ensuring robust and reliable outcomes even with endogeneity control.
This work adds to the limited esg research in emerging economies, underscoring the importance of governance structures amidst ongoing reforms in saudi arabia.

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Multiple regression analysis reveals negative impact of board size on ESG disclosure in Saudi Arabia, suggesting governance reforms are needed.

Mona Ahmed Basali (2025) studied this question.

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Multiple regression analysis reveals negative impact of board size on ESG disclosure in Saudi Arabia, suggesting governance reforms are needed.