{"id":"https://openalex.org/W7225326209","doi":"https://doi.org/10.1002/csr.71143","title":"Bridging Vulnerability and Readiness: ESG Disclosure and Climate Change Adaptation in GCC Countries","display_name":"Bridging Vulnerability and Readiness: ESG Disclosure and Climate Change Adaptation in GCC Countries","publication_year":2026,"publication_date":"2026-11-05","ids":{"openalex":"https://openalex.org/W7225326209","doi":"https://doi.org/10.1002/csr.71143"},"language":"en","primary_location":{"id":"doi:10.1002/csr.71143","doi":"https://doi.org/10.1002/csr.71143","is_oa":true,"landing_page_url":"https://doi.org/10.1002/csr.71143","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.71143","source":{"id":"https://openalex.org/S12818680","display_name":"Corporate Social Responsibility and Environmental Management","issn_l":"1535-3958","issn":["1535-3958","1535-3966"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Social Responsibility and Environmental Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.71143","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026881353","display_name":"Hussaini Bala","orcid":"https://orcid.org/0000-0003-1616-7940","observed_orcids":["https://orcid.org/0000-0003-1616-7940"]},"institutions":[{"id":"https://openalex.org/I908820301","display_name":"Tishk International University","ror":"https://ror.org/03pbhyy22","country_code":"IQ","type":"education","lineage":["https://openalex.org/I908820301"]}],"countries":["IQ"],"is_corresponding":false,"raw_author_name":"Hussaini Bala","raw_affiliation_strings":["Department of Accounting Tishk International University  Erbil Iraq"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting Tishk International University  Erbil Iraq","institution_ids":["https://openalex.org/I908820301"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055779178","display_name":"Abdulaziz Saud Al Naim","orcid":"https://orcid.org/0009-0003-3491-9234","observed_orcids":["https://orcid.org/0009-0003-3491-9234"]},"institutions":[{"id":"https://openalex.org/I4626487","display_name":"King Faisal University","ror":"https://ror.org/00dn43547","country_code":"SA","type":"education","lineage":["https://openalex.org/I4626487"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Abdulaziz S. Al Naim","raw_affiliation_strings":["Accounting Department, Business School King Faisal University  Al\u2010Ahsa Saudi Arabia"],"raw_orcid":"https://orcid.org/0009-0003-3491-9234","affiliations":[{"raw_affiliation_string":"Accounting Department, Business School King Faisal University  Al\u2010Ahsa Saudi Arabia","institution_ids":["https://openalex.org/I4626487"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061408328","display_name":"Riffat Shaheen","orcid":"https://orcid.org/0000-0003-4762-688X","observed_orcids":["https://orcid.org/0000-0003-4762-688X"]},"institutions":[{"id":"https://openalex.org/I201384688","display_name":"National University of Computer and Emerging Sciences","ror":"https://ror.org/003eyb898","country_code":"PK","type":"education","lineage":["https://openalex.org/I201384688"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Riffat Shaheen","raw_affiliation_strings":["FAST School of Management National University of Computer and Emerging Sciences  Islamabad Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FAST School of Management National University of Computer and Emerging Sciences  Islamabad Pakistan","institution_ids":["https://openalex.org/I201384688"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020600931","display_name":"Abdulrahman Alomair","orcid":"https://orcid.org/0000-0001-7493-7822","observed_orcids":["https://orcid.org/0000-0001-7493-7822"]},"institutions":[{"id":"https://openalex.org/I4626487","display_name":"King Faisal University","ror":"https://ror.org/00dn43547","country_code":"SA","type":"education","lineage":["https://openalex.org/I4626487"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Abdulrahman Alomair","raw_affiliation_strings":["Accounting Department, Business School King Faisal University  Al\u2010Ahsa Saudi Arabia"],"raw_orcid":"https://orcid.org/0000-0001-7493-7822","affiliations":[{"raw_affiliation_string":"Accounting Department, Business School King Faisal University  Al\u2010Ahsa Saudi Arabia","institution_ids":["https://openalex.org/I4626487"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050218372","display_name":"Nouf Binhadab","orcid":"https://orcid.org/0000-0003-3409-8424","observed_orcids":["https://orcid.org/0000-0003-3409-8424"]},"institutions":[{"id":"https://openalex.org/I106778892","display_name":"Princess Nourah bint Abdulrahman University","ror":"https://ror.org/05b0cyh02","country_code":"SA","type":"education","lineage":["https://openalex.org/I106778892"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Nouf Binhadab","raw_affiliation_strings":["Department of Accounting, College of Business Administration Princess Nourah bint Abdulrahman University  Riyadh Saudi Arabia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, College of Business Administration Princess Nourah bint Abdulrahman University  Riyadh Saudi Arabia","institution_ids":["https://openalex.org/I106778892"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5055779178"],"corresponding_institution_ids":["https://openalex.org/I4626487"],"apc_list":{"value":4100,"currency":"USD","value_usd":4100},"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13146","display_name":"Sustainable Finance and Green Bonds","score":0.0032999999821186066,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-performance","display_name":"ESG performance","score":0.8970000147819519},{"id":"https://openalex.org/keywords/climate-change-adaptation","display_name":"climate change adaptation","score":0.9769999980926514},{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.8960000276565552},{"id":"https://openalex.org/keywords/gulf-cooperation-council","display_name":"Gulf Cooperation Council","score":0.7020000219345093},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.9150000214576721},{"id":"https://openalex.org/keywords/climate-risk-management","display_name":"climate risk management","score":0.843999981880188},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.8119999766349792},{"id":"https://openalex.org/keywords/carbon-intensive-economy","display_name":"carbon-intensive economy","score":0.6840000152587891}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7537000179290771},{"id":"https://openalex.org/C132651083","wikidata":"https://www.wikidata.org/wiki/Q7942","display_name":"Climate change","level":2,"score":0.7448999881744385},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6060000061988831},{"id":"https://openalex.org/C95713431","wikidata":"https://www.wikidata.org/wiki/Q631425","display_name":"Vulnerability (computing)","level":2,"score":0.5699999928474426},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5231000185012817},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5038999915122986},{"id":"https://openalex.org/C174348530","wikidata":"https://www.wikidata.org/wiki/Q188635","display_name":"Bridging (networking)","level":2,"score":0.4921000003814697},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.45660001039505005},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.45329999923706055},{"id":"https://openalex.org/C139807058","wikidata":"https://www.wikidata.org/wiki/Q352374","display_name":"Adaptation (eye)","level":2,"score":0.4302000105381012},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.38670000433921814},{"id":"https://openalex.org/C2780210451","wikidata":"https://www.wikidata.org/wiki/Q3433166","display_name":"Climate risk","level":3,"score":0.3831999897956848},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.376800000667572},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.36959999799728394},{"id":"https://openalex.org/C2778851808","wikidata":"https://www.wikidata.org/wiki/Q260607","display_name":"Climate change adaptation","level":3,"score":0.3398999869823456},{"id":"https://openalex.org/C205537798","wikidata":"https://www.wikidata.org/wiki/Q1277161","display_name":"Extreme weather","level":3,"score":0.33489999175071716},{"id":"https://openalex.org/C115343472","wikidata":"https://www.wikidata.org/wiki/Q7942","display_name":"Global warming","level":3,"score":0.33160001039505005},{"id":"https://openalex.org/C167063184","wikidata":"https://www.wikidata.org/wiki/Q1400839","display_name":"Vulnerability assessment","level":3,"score":0.3192000091075897},{"id":"https://openalex.org/C509746633","wikidata":"https://www.wikidata.org/wiki/Q898653","display_name":"Climate change mitigation","level":3,"score":0.31779998540878296},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3174999952316284},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.31380000710487366},{"id":"https://openalex.org/C137176749","wikidata":"https://www.wikidata.org/wiki/Q4105337","display_name":"Psychological resilience","level":2,"score":0.3061999976634979},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.30399999022483826},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3018999993801117},{"id":"https://openalex.org/C29825287","wikidata":"https://www.wikidata.org/wiki/Q1427940","display_name":"Warning system","level":2,"score":0.30140000581741333},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.30070000886917114},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.29829999804496765},{"id":"https://openalex.org/C2779417324","wikidata":"https://www.wikidata.org/wiki/Q5133517","display_name":"Climate governance","level":3,"score":0.2825999855995178},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.28200000524520874},{"id":"https://openalex.org/C91375879","wikidata":"https://www.wikidata.org/wiki/Q15473274","display_name":"Environmental planning","level":1,"score":0.27880001068115234},{"id":"https://openalex.org/C189123395","wikidata":"https://www.wikidata.org/wiki/Q7210295","display_name":"Political economy of climate change","level":3,"score":0.2720000147819519},{"id":"https://openalex.org/C114990195","wikidata":"https://www.wikidata.org/wiki/Q1430548","display_name":"Effects of global warming","level":4,"score":0.27070000767707825},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.2696000039577484}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/csr.71143","doi":"https://doi.org/10.1002/csr.71143","is_oa":true,"landing_page_url":"https://doi.org/10.1002/csr.71143","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.71143","source":{"id":"https://openalex.org/S12818680","display_name":"Corporate Social Responsibility and Environmental Management","issn_l":"1535-3958","issn":["1535-3958","1535-3966"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Social Responsibility and Environmental Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1002/csr.71143","doi":"https://doi.org/10.1002/csr.71143","is_oa":true,"landing_page_url":"https://doi.org/10.1002/csr.71143","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/csr.71143","source":{"id":"https://openalex.org/S12818680","display_name":"Corporate Social Responsibility and Environmental Management","issn_l":"1535-3958","issn":["1535-3958","1535-3966"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Social Responsibility and Environmental Management","raw_type":"journal-article"},"sustainable_development_goals":[{"score":1.0,"id":"https://metadata.un.org/sdg/13","display_name":"Climate action"}],"study_designs":[],"awards":[{"id":"https://openalex.org/G6361219706","display_name":null,"funder_award_id":"PNURSP2026R859","funder_id":"https://openalex.org/F4320322484","funder_display_name":"Princess Nourah Bint Abdulrahman University"}],"funders":[{"id":"https://openalex.org/F4320322484","display_name":"Princess Nourah Bint Abdulrahman University","ror":"https://ror.org/05b0cyh02"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225326209.pdf","grobid_xml":"https://content.openalex.org/works/W7225326209.grobid-xml"},"referenced_works_count":40,"referenced_works":["https://openalex.org/W2806431007","https://openalex.org/W2911614616","https://openalex.org/W2986146924","https://openalex.org/W2995775879","https://openalex.org/W3042095647","https://openalex.org/W4377691358","https://openalex.org/W4386865538","https://openalex.org/W4386914168","https://openalex.org/W4390877978","https://openalex.org/W4390881184","https://openalex.org/W4392627002","https://openalex.org/W4392797541","https://openalex.org/W4393342786","https://openalex.org/W4398159179","https://openalex.org/W4399131670","https://openalex.org/W4405207907","https://openalex.org/W4406715231","https://openalex.org/W4407416682","https://openalex.org/W4408986587","https://openalex.org/W4412676903","https://openalex.org/W4413307099","https://openalex.org/W4414190683","https://openalex.org/W4414543429","https://openalex.org/W4414844830","https://openalex.org/W4415143776","https://openalex.org/W4415214773","https://openalex.org/W4415902986","https://openalex.org/W4417014738","https://openalex.org/W4417412280","https://openalex.org/W6906644764","https://openalex.org/W7125375027","https://openalex.org/W7135032529","https://openalex.org/W7137960951","https://openalex.org/W7154083995","https://openalex.org/W7155633949","https://openalex.org/W7160184498","https://openalex.org/W7160306718","https://openalex.org/W7163890044","https://openalex.org/W7164661214","https://openalex.org/W7213533963"],"related_works":["https://openalex.org/W7171323159","https://openalex.org/W7172011804","https://openalex.org/W7131220029","https://openalex.org/W4415267539","https://openalex.org/W7125777565","https://openalex.org/W4406715231","https://openalex.org/W4310202204","https://openalex.org/W7167570537","https://openalex.org/W4406125413","https://openalex.org/W7162688107"],"abstract_inverted_index":{"ABSTRACT":[0],"The":[1,103,145,240],"rising":[2],"urgency":[3],"of":[4,23,52,76,89,110,115,122,131,147,174,262,267],"climate":[5,46,61,93,157,185,201,206,212,253],"change":[6,47,62,94,158,186,254],"has":[7,27,65],"resulted":[8],"in":[9,73,100,163,229],"the":[10,21,50,55,74,87,101,120,126,148,156,164,168,184,220,247,263,268],"need":[11],"for":[12,70,138],"corporations":[13],"to":[14,19,38,136,199,222,231,246],"embrace":[15],"effective":[16],"climate\u2010related":[17,234],"strategies":[18,228],"achieve":[20],"goals":[22],"global":[24],"sustainability.":[25],"ESG":[26,58,90,153,175,224,251],"become":[28],"a":[29,178],"key":[30],"strategy":[31],"through":[32],"which":[33,113,191],"companies":[34,99,161,190],"have":[35,177],"been":[36,66],"advised":[37],"promote":[39,237],"their":[40,205],"corporate":[41],"responsibilities":[42],"as":[43,45,255],"well":[44],"adaptation.":[48],"Despite":[49],"availability":[51],"studies":[53],"on":[54,92,183,250],"link":[56],"between":[57],"performance":[59,91,154],"and":[60,143,171,180,210,236,252],"adaptation,":[63,187],"there":[64],"limited":[67],"empirical":[68,258],"evidence":[69,259],"this":[71],"relationship":[72],"context":[75],"Gulf":[77],"Cooperation":[78],"Council":[79],"(GCC)":[80],"countries.":[81,166],"This":[82],"study":[83,104,149,241],"aims":[84],"at":[85],"investigating":[86],"impact":[88],"adaptation":[95,159],"among":[96,160],"publicly":[97],"listed":[98],"GCC.":[102],"employs":[105],"an":[106,243],"unbalanced":[107],"panel":[108,141],"data":[109],"393":[111],"firms,":[112],"consists":[114],"1714":[116],"firm\u2010year":[117],"observations":[118],"over":[119],"period":[121],"2014\u20132024.":[123],"We":[124],"apply":[125],"two\u2010step":[127],"System":[128],"Generalized":[129],"Method":[130],"Moments":[132],"(System":[133],"GMM)":[134],"estimator":[135],"control":[137],"endogeneity,":[139],"dynamic":[140],"biases,":[142],"heterogeneity.":[144],"results":[146,217],"indicate":[150],"that":[151,189],"aggregate":[152],"enhances":[155],"operating":[162],"GCC":[165],"Moreover,":[167],"environmental,":[169],"social,":[170],"governance":[172],"components":[173],"all":[176],"positive":[179],"significant":[181],"effect":[182],"suggesting":[188],"demonstrate":[192],"better":[193],"sustainability":[194],"practices":[195,225],"are":[196],"more":[197,208],"likely":[198],"adapt":[200],"change\u2010related":[202,213],"initiatives,":[203],"manage":[204],"risks":[207],"efficiently,":[209],"make":[211],"disclosure":[214],"improvements.":[215],"These":[216],"point":[218],"out":[219],"necessity":[221],"incorporate":[223],"into":[226],"business":[227],"order":[230],"speed":[232],"up":[233],"actions":[235],"sustainable":[238],"development.":[239],"makes":[242],"important":[244],"contribution":[245],"existing":[248],"literature":[249],"it":[256],"provides":[257],"from":[260],"one":[261],"most":[264],"carbon\u2010intensive":[265],"parts":[266],"world.":[269]},"counts_by_year":[],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2026-11-06T00:00:00"}
