Forthcoming and Online First Articles

International Journal of Corporate Governance

International Journal of Corporate Governance (IJCG)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Corporate Governance (2 papers in press)

Regular Issues

  • Corporate Governance and Environmental Social and Governance Disclosures: Evidence from The Asia-Pacific Countries   Order a copy of this article
    by Monika Dhochak, ABHISHEK RANGA, Prince Doliya 
    Abstract: The objective of the study is to examine the impact of corporate governance parameters on the quality of environmental, social and governance (ESG) indicators for the Asia-Pacific countries. For this purpose, we have used the quality of ESG disclosures as dependent variable and board gender diversity, independent directors, CEO duality and board size as independent variables along with the firm-level and country-level control variables. The empirical analysis is based on the five-year panel data collected from the Refinitiv Eikon database for the Asia-pacific companies from the year 2016 to 2020. The findings of the study suggest that board gender diversity and independent directors have positive and significant effect on the ESG disclosures, while the CEO duality has significant and negative impact. The findings also suggest that independent and female board members bring transparency and instigate more social and environmental initiatives, which results in the transmission of firm’s positive image.
    Keywords: ESG disclosures; corporate governance; board composition; board characteristics; Asia-pacific countries; environmental; social and governance.
    DOI: 10.1504/IJCG.2024.10063055
     
  • Enshrining principles of corporate governance in the legislative framework on insurance in Mauritius: a critical assessment   Order a copy of this article
    by Bhavna Mahadew 
    Abstract: The advent of the Insurance Act 2005 of Mauritius has no doubt revolutionised the insurance sector for the last 15 years. However, with the evolution of crimes especially cyber ones, there has been a pressing need for the legislative framework on insurance to be reviewed. With the recent scandals that the sector has known, it has been widely argued that they could have been avoided with the correct infusion and enshrinement of the principles corporate governance as provided for by the 2016 Code of Corporate Governance. This article assesses the legislative framework on insurance to find that some of the major components are already deeply engrained. This article finds that there are still some components of corporate governance which have not been crystallise in the Mauritian law. It advocates ad recommends for their implementation or enshrinement in the law.
    Keywords: Mauritius; insurance; corporate governance; Insurance Act 2005; 2016 Code of Corporate Governance Mauritius.
    DOI: 10.1504/IJCG.2024.10063425
     

 

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