Board governance characteristics and ESG performance in GCC listed firms
Aso Abdullah·Mohammad Fakhrul Islam·Md Muzahidul Islam·Assim Ibrahim Abdel-Razzaq·Tuhin G. M. Al Mamun
Abstract Despite increasing attention to Environmental, Social, and Governance (ESG) performance, evidence on how board governance characteristics influence ESG outcomes in emerging markets remains limited. This study examines the impact of board governance attributes on ESG performance in publicly listed firms across the Gulf Cooperation Council (GCC) region. Using a balanced quarterly panel of 67 firms from 2017 to 2024, the analysis combines fixed- and random-effects estimations with a dynami