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Financial reporting in extractive industries (EIs) is a crucial function that warrants further attention in the literature. Previous studies have identified several issues related to financial reporting quality, its impact on stock prices, and the relationship between financial reporting and corporate governance. However, significant gaps remain in understanding the impact of the extractive industry's unique characteristics and the role of regulators in enhancing financial reporting practices. This study aims to illuminate the research trajectory affecting extractive firms by describing the state‐of‐the‐art regarding related accounting standards through a mapping of currently accessible studies. To achieve this, we applied a bibliometric analysis methodology. Bibliometric techniques provide a quantitative approach for objectively assessing literature, offering a comprehensive overview of influential authors, journals, themes, and countries within a specific research field. This approach also facilitates the identification of research trends and the prediction of future developments. The study highlights the growing demand for sustainability reports as the primary formalized means for companies to disclose their sustainable development efforts. Research on sustainability reporting in the mining sector underscores the importance of integrated sustainability reporting, with a focus on understanding the evolution and advancement of reporting methodologies across all dimensions of corporate social responsibility. [ABSTRACT FROM AUTHOR]

By investigating a sample of industrial Italian listed firms for the years 2003–2020, this research aims to explore two main relationships. First, the study examines the association between the ratio of female directors and CSR strategy score in both family and nonfamily firms. Second, it investigates the link between family female directors and nonfamily female directors within the subsample of family firms. The empirical findings show the existence of a positive link between the ratio of female directors and CSR strategy score only in the subsample of family firms and that this result is driven by the percentage of nonfamily female directors. Additional analyses, aiming to elucidate the heterogeneity of family female directors, report that family females who have an executive role on the board are beneficial for the CSR strategy score, whereas family females who are interlocked and with long tenure are detrimental for the CSR strategy score. [ABSTRACT FROM AUTHOR]

This study analyses the impact of female directors and managers on sustainability performance in the banking industry. Drawing on prior studies, we attempt to frame gender diversity, its determinants, and its consequences with respect to financial, social, and environmental performance. Our sample includes 880 bank‐year observations from 48 countries over the period 2011–2019. We conduct OLS and probit regressions on the panel data sample. The results show that increasing the proportion of female directors also improves the financial and environmental performance; female managers are keener on the social dimension and in engaging with stakeholders, than female directors. This study extends the current literature in the context of the banking industry, suggesting that banks should focus their efforts on establishing the right combination of female directors and managers. Furthermore, practical implications that encourage gender diversity among policy makers and regulators arise from this research. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to investigate how banks' climate strategies affect environmental performance. To extend this line of research, the carbon disclosure of worldwide banks is examined. In particular, we focus on specific governance strategies: board of director monitoring and managerial incentives. Panel data are employed on a sample taken from 330 bank‐year observations in the period after the financial crisis. The results show an increase in environmental performance through the implementation of managerial incentives related to climate change, associated with the highest level of responsibility of the board of directors. Overall, the present study contributes to both the academic literature and corporate governance, highlighting the importance of banks' business strategy on climate change risks and opportunities with respect to environmental performance goals. [ABSTRACT FROM AUTHOR]

This paper investigates the relationship between the environmental policies taken by financial institutions and the choice of depositors on where to save their money. Prior research has shown that increases in the number of customers making deposits are driven by bank pricing policy and switching costs for depositors. By employing a dynamic panel data model, this study empirically tests how environmental performance influences the depositors' choice on where to put their money in a sample of worldwide financial institutions from 2011 to 2018. The main results suggest that there is a negative relationship between banks' environmental performance and customers' deposits. Furthermore, the banks that are the best at managing carbon emissions and at pursuing sustainable development pay lower interest rates on customer deposits. [ABSTRACT FROM AUTHOR]

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