The increasing importance of Environmental, Social, and Governance (ESG) assessments in advancing the international sustainable development agenda necessitates disclosure ESG reporting information by public companies. Such plays a crucial role facilitating effective global business communication with stakeholders enhancing credibility transparency measurements. primary objective this study is t...

Purpose This paper aims to investigate the impact of corporate governance on financial reporting quality (FRQ) in Pakistan and UK. Design/methodology/approach In this paper, three accrual-based models are used analyse FRQ for a sample 1,550 firm-year observations, including 78 Pakistani firms 77 UK firms, period 2009–2018. Findings The analysis shows that board size has negative while foreign o...