Determinants of Corporate Sustainability Disclosure: The Case of the S&P/EGX ESG Index

The paper investigates the influence of corporate board and dissemination a separate sustainability report on disclosure (CSD) level corporations listed Egyptian index from 2016–2018. This study used score-weighting scheme assigned by Stock Exchange (EGX) to evaluate, list, rank companies in terms their CSD. Empirical results reveal that boards with higher independence larger size generate CSD score. also support assumption issuance boosts current provides insights for policymakers regulators developing countries, general, Egypt, particular, regarding role promoting To best researcher’s knowledge, no prior has discussed determinants Egypt.