The literature argues that the quality of a firm’s financial reporting is reflected in the extent of its sustainability disclosure (SD). This study therefore examines the link between CEO characteristics (i.e., age, financial experience, duality leadership structure) and privileges (i.e., compensation and ownership) and the extent of SD. It also examines whether board independence has a vital impact on this association. A panel data set of 329 firm-year observations of firms listed on the Amman stock Exchange (ASE) between 2022 and 2023 is investigated. While the results show that a CEO’s age and compensation positively and significantly affect the magnitude of a firm’s SD, the CEO’s financial experience, duality and ownership do not have a significant link to SD. Moreover, when board independence moderates the association between CEO characteristics and privileges and the extent of SD, the only variable that has a positive and significant effect on the extent of sustainability information is the CEO’s age. The findings are expected to be beneficial to firms’ decision makers regarding the selection of CEOs, as well as in deciding their compensation schemes. It also adds new evidence to the current debate in the literature on this issue, especially from a developing capital market like Jordan.

The research investigates the influence of corporate governance and financial performance on the disclosure of sustainability reports (DSR) in energy sector companies listed on the Indonesia Stock Exchange. The research population was 71 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period, and 10 of the 71 companies that met the sample criteria were the unit of analysis. The data analysis method for the DSR determinant estimation model uses panel data regression analysis. The research results show that liquidity hurts DSR, while company size has a positive impact. Profitability, capital structure, foreign Ownership, and independent commissioners have yet to be proven to determine DSR. These findings demonstrate that corporate governance cannot encourage companies to carry out DSR according to stakeholder expectations as a legitimacy mechanism. Therefore, independent commissioners and foreign Owners can pressure companies to carry out DSR optimally by applicable regulations and achieve sustainable performance.

The research aims to examine the mediating effect of sustainability disclosure on the relationship between proactive tax planning and firm value among companies listed in the ESG100 Index. The sample comprises 114 firm-year observations from ESG100 companies during the period 2020 to 2022. This study utilizes secondary data. Moreover, a statistical regression method was applied using balanced panel data analysis, integrating both cross-sectional and time-series data to test the research hypotheses. The findings indicate that proactive tax planning has no significant effect on sustainability disclosure. However, sustainability disclosure has a positive and significant effect on firm value, whereas proactive tax planning has a negative and significant effect on firm value. This suggests that proactive tax planning may reduce firm value due to associated costs, such as tax advisory fees. Executives should therefore carefully evaluate the costs and benefits of proactive tax planning and choose strategies that optimize long-term benefits for the company. Understanding the tax costs involved in business operations should be a priority for management. The study's findings also suggest that regulatory authorities should develop tax policies that are contextually appropriate for Thailand and align with current economic conditions. In addition, the study reveals that investors place a high value on sustainability disclosure.