Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

Purpose The current study dealt with the ownership structure effect as a potential determinant of environmental, social and governance (ESG) performance disclosure in Jordanian context. Design/methodology/approach Using content analysis technique, data were collected analyzed from final sample 51 annual reports industrial companies listed for 2012–2019. Findings results show that foreign state play critical role disclosing ESG performance. Also, board's independence plays an influential improving quality, enhancing family disclosure. It also limits negative block holder managerial on Originality/value To best authors' knowledge, this is first deals level separately collectively through moderating board independence.