Nowadays investors are measuring the performances of a business organization not only based on their operating efficiency but also fulfilling their social responsibility. At least the investors need to know whether the activities of the business have any adverse impact on the society and environment. This study explores the accountability of the business from the social and environmental context. This empirical study tends to investigate the nature of the ownership structure that influences the environmental disclosure of a business entity. Based on the sample of fifty-five DSE-listed textile companies, this study used multiple regression to assess the causal relationship between the ownership structure and corporate environmental disclosure. Moreover, this cross-sectional study also considers the agency theory and stakeholder theory to explain the relationship between the ownership structure and environmental disclosure. The findings indicate that corporate environmental disclosure is positively influenced by foreign ownership and institutional ownership whereas director ownership and public ownership have no significant association with the environmental disclosure. These insightful results challenge conventional assumptions and highlight the need for a nuanced understanding of the factors that drive environmental reporting practices in the context of an emerging economy. The main contribution of this article lies in its provision of empirical evidence from an emerging economy, Bangladesh, which helps in understanding sustainable practices in a global context. Additionally, it aids in developing effective corporate governance policies and strategies tailored to similar emerging economies by recognizing the role of ownership structures in influencing environmental accountability. These findings further assist policymakers, managers, and other sustainability advocates in understanding how different ownership structures affect corporate environmental disclosure.

Cocoa is important for the economy and rural development of Ghana. However, small-scale cocoa production is the leading agricultural product driver of deforestation in Ghana. Uncertain tree tenure disincentivizes farmers to retain and nurture trees on their farms. There is therefore the call for structures that promote tree retention and management within cocoa farming. We examined tenure barriers and governance for tree resources on cocoa farms. Data was collected from 200 cocoa farmers from two regions using multistage sampling technique. Information was gathered on tree ownership and fate of tree resources on cocoa farms, tree felling permit acquisition and associated challenges and illegal logging and compensation payments on cocoa farms. Results suggest 62.2% of farmers own trees on their farms. However, these farmers may or may not have ownership rights over the trees depending on the ownership of their farmlands. More than half of the farmers indicated they require felling permits to harvest trees on their farms, indicative of the awareness of established tree harvesting procedures. Seventy percent of the farmers have never experienced illegal logging on their farms. There is however the need to educate the remaining 30% on their rights and build their compensation negotiation powers for destructions to their cocoa crops. This study has highlighted ownership and governance issues with cocoa farming and it is important for the sustainability of on-farm tree resources and Ghana’s forest at large.

This study aimed to evaluate the influence of various factors on the corporate governance of state-owned enterprises with 100% capital ownership in Vietnam. Employing quantitative research methods, the article conducted an analysis of 250 survey samples taken from such enterprises and utilized regression analysis techniques. The findings revealed eight factors that significantly impact the corporate governance of these entities in Vietnam: enterprise awareness, ownership model, the state’s role as an owner, integration, board of members, legal framework, managerial experience, and activity objectives. Leveraging these research outcomes, several recommendations have been proposed to enhance the corporate governance practices within state-owned enterprises holding complete capital ownership in Vietnam.

The paper lays out basic design options for infrastructure policy. It first sketches mechanisms to assess demand. Then it sets out a hierarchy of issues starting with choice of market structure followed by conduct regulation. Ownership options are largely a function of market structure choices. The implications for finance—the topic of much day-to-day discussion in infrastructure policy-making—follow from these various prior choices. The discussion naturally circumscribes the role for the so-called public-private partnerships, their uses and pitfalls.

Low-cost housing homeownership funding for junior staffers is challenging in private sector organisations, especially in developing countries. Motivating private sector investment in junior staffers’ homeownership via a developed expanded corporate social responsibility (ECSR) may promote achieving Sustainable Development Goal 11 (SDG 11). Therefore, the study investigates the role of the ECSR framework in improving Nigeria’s private sector junior staffers’ homeownership and achieving SDG 11. Data were collected via face-to-face interviews with selected participants in six of Nigeria’s geo-political zones. The study adopted thematic analysis to analyse the collected data. Six variables emerged from the 18 re-clustered sub-variables. This includes institutionalising ECSR in low-income homeownership, housing finance for junior staffers’ homeownership, and housing incentives and stakeholders’ participation for low-income earners. The research employed six variables and 18 sub-variables to develop the improved private sector’s junior staffers’ homeownership via ECSR and achieving SDG 11 (sustainable cities and communities) and their targets. The research presents a novel approach by attempting to integrate SDG 11 with Corporate Social Housing, an extension of corporate social responsibility, especially to align the SDGs with evolving perspectives on Expanded Corporate Social Responsibility in Nigeria.

This paper aims to explore the relationship between corporate overinvestment and management incentives, focusing particularly on the influence of different ownership structures. Utilizing agency theory and ownership structure theory, this study constructs a theoretical framework and posits hypotheses on how management incentives might influence corporate overinvestment behaviors under different ownership structures. Listed companies from 2010 to 2020 were selected as the research sample, and the hypotheses were empirically tested using descriptive statistics, correlation analysis, and regression analysis. The findings suggest that a relatively concentrated ownership structure may encourage management to adopt more cautious investment strategies, thus reducing overinvestment behaviors; while under a dispersed ownership structure, the relationship between management incentives and overinvestment is more complex. This study provides new evidence on how management incentive mechanisms influence corporate decision-making in different ownership environments, offering significant theoretical and practical implications for improving internal control and incentive mechanisms.