This study explores how ownership structure (institutional, director, and block-holder) impacts corporate environmental responsibility disclosure (CERD) in Arab companies. Using panel data from 81 industrial companies listed on seven Arab exchanges (2017–2021), the study examines and employing a content analysis, based on a nine-item index, the study finds a positive association between institutional and director ownership and CERD, supporting agency and legitimacy theories. Conversely, concentrated block-holder ownership is negatively associated with CERD and is consistent with short-term return preferences. Results show the importance of ownership dynamics in enhancing environmental accountability in emerging economies. In addition to the theoretical contribution, the study offers practical implications for policymakers, investors, and regulators seeking to enhance disclosure standards and align Arab markets with global ESG practices.

العنوان

Artificial Intelligence-Driven Triple Helix Innovation

الناشر

Springer

بلد الناشر

المملكة المتحدة

Indexing

Scopus

معامل التأثير

None

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

2026

الصفحات

--