IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v32y2025i4p4570-4585.html
   My bibliography  Save this article

ESG, CSR Strategy, and Board‐Specific Skills: Further Evaluation Across the GCC Region

Author

Listed:
  • Waleed S. Alruwaili

Abstract

This study employs panel data from GCC‐listed firms between 2018 and 2022 to investigate the relationship between corporate social responsibility (CSR) strategy and Environmental, Social, and Governance (ESG) level. Utilizing dynamic and non‐dynamic panel analysis, this study finds that firms with higher scores of CSR strategy disclose less ESG information than firms with lower scores. This outcome remains robust and passes multiple robustness checks. Notably, the research demonstrates that board characteristics positively influence ESG level, suggesting that good corporate governance results in more ESG disclosure. These findings deepen our understanding of these firm‐level variables and have implications that serve policy and decision‐makers, ultimately supporting national sustainability goals aligned with Sustainable Development Goals (SDGs).

Suggested Citation

  • Waleed S. Alruwaili, 2025. "ESG, CSR Strategy, and Board‐Specific Skills: Further Evaluation Across the GCC Region," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4570-4585, July.
    • Handle: RePEc:wly:corsem:v:32:y:2025:i:4:p:4570-4585
    DOI: 10.1002/csr.3185
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.3185
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.3185?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:32:y:2025:i:4:p:4570-4585. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.