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This study investigates the relationship between board nationality diversity (BND) and environmental, social, and governance (ESG) in developing countries. It also highlights the role of legitimacy concerns in investigating how foreign ownership moderates the connection between BND and ESG due to the increased liability of foreignness. Using a sample of listed firms in Johannesburg stock exchange (JSE) in South Africa over 2015–2020, our two-step system GMM findings show that board nationality diversity positively affects ESG. Moreover, our study found that foreign ownership strengthens the positive connection between BND and ESG. Our study contributes to the literature by highlighting the importance of legitimacy theory in the dynamic nexus between BND and ESG. The findings of this study have substantial implications for firms, investors, and stakeholders.

The study examines the effect human resource planning has on the performance of public sector organizations in Nigeria. The study adopted a cross-sectional survey research design with the collection of primary data using a questionnaire that was administered to 100 employees in the human resource department of the Ministry of Works and housing in Abuja, Nigeria. Correlation analysis using Pearson correlation was employed to determine the relationship between the variables and regression analysis was used to analyze the hypotheses with the aid of the IBM statistical package for social sciences. The result findings revealed that the multiple correlation coefficient indicates a strong correlation between the variables (R= 0.779). and that projected demand for workforce and recruitment and selection account for 60.7% of the total variation in organization performance. Of the two variables used, the recruitment and selection process account for the highest contribution to organization performance. Effective human resource planning in terms of projected demand for workforce and recruitment and selection will enable institutions to attract the right kind of people in the right numbers, improve employees' expertise, talents, and abilities, and keep them in the business. The study recommends that the recruitment and selection process should be open and transparent with little or no political interference to allow for the selection of applicants with the right expertise and skills into the workforce.

This study examines the impact of corporate governance structures on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the Amman Stock Exchange (ASE) as a leading Arab stock exchange. Using a disclosure index derived from mandatory IFRSs disclosure requirements for the fiscal year 2007, this study measures the levels of compliance by a sample of 75 non-financial companies listed on the ASE. This study extends the financial reporting literature and the emerging markets disclosure literature by being one of the first to investigate the influence of corporate governance requirements for best practices on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the ASE. Results provide evidence of the lack of influence of corporate governance best practices on the levels of compliance with mandatory IFRSs disclosure requirements as it is not yet part of the cultural values within the Jordanian context. These findings are consistent with the notions of the theoretical foundation employed in this study.

This study aims to investigate the influence of the introduction of a corporate governance code in 2005 on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the Egyptian Exchange (EGX) as a leading stock exchange in the Middle East. Using a disclosure index derived from mandatory IFRSs disclosure requirements for the fiscal year 2007, this study measures the levels of compliance by a sample of 75 non-financial companies listed on the focus stock exchange. This study extends the financial reporting literature and the emerging markets disclosure literature by being the first to investigate the influence of corporate governance requirements for best practices on the levels of compliance with mandatory IFRSs disclosure requirements by companies listed on the EGX. Results provide evidence of the lack of influence of corporate governance best practices on the levels of compliance with mandatory IFRSs disclosure requirements as it is not yet part of the cultural values within the Egyptian context. These findings are consistent with the notions of the proposed theoretical foundation.