Open Access
ayad jumaah khalaf 
, ahmed fadhil saleh , sinan raheem jasim , ahmed mohammed khalaf , adel muwafaq kadhim 
, mohammed ibrahim al-rifai , abdulsamad sabah mahdi , abdulsattar salih al-bilawi , dheyab ahmed abdulateef |
Available online: 07-03-2026
The study aims to explore the role of the characteristics of the risk management committee (RMC) on biodiversity disclosure (BioDD), while analyzing the moderating role of Environmental, Social, and Governance (ESG) disclosure practices in the Iraqi banking sector. The importance of the study stems from the growing global interest in environmental disclosure and the role of corporate governance in improving transparency and sustainability in emerging economies. The study is based on a sample of 30 banks listed on the Iraqi Stock Exchange for the period from 2022 to 2025, with a total of 120 observations. Quantitative measurement of variables and multiple hierarchical regression analysis were used to test the hypotheses of the study. The results show that RMC characteristics have a positive and statistically significant association with BioDD, and ESG disclosure is significantly associated with the moderating effect observed in the RMC–BioDD relationship. In addition, bank size is positively related to BioDD. The study contributes to the emerging literature on BioDD by integrating RMC and ESG frameworks within agency, legitimacy, and stakeholder theories. It also offers practical implications for regulators and banking executives on integrating sustainability considerations into ESG risk frameworks to improve BioDD quality. Ultimately, this study addresses a literature gap regarding emerging markets and provides empirical evidence to inform sustainable banking practices in the Iraqi context.
Customary forest governance is increasingly recognised as an important approach to sustaining forest ecosystems and supporting rural livelihoods. However, empirical evidence on how Local Ecological Knowledge (LEK) shapes forest socio-economic conditions and governance remains limited, particularly in Indonesia. This study examines the role of LEK in customary forest governance and forest-based livelihoods in Aceh, Indonesia. Using a qualitative case study approach, data were collected through in-depth interviews, participant observation, field visits, and analysis of customary regulations and forestry policy documents. Guided by a social–ecological systems framework, the study analyses interactions among customary institutions, local communities, and forest ecosystems. The findings show that customary rules, deliberative decision-making, and graduated sanctions play important roles in regulating forest access, protecting ecologically sensitive areas, and sustaining non-timber forest product–based livelihoods. LEK related to ecological boundaries, species use, and seasonal harvesting cycles supports adaptive and relatively non-exploitative forest management practices. However, increasing market pressures, overlapping regulations, and limited institutional support continue to challenge the sustainability of customary forest systems. Therefore, strengthening legal recognition and integrating customary forest governance into Indonesia’s Social Forestry programmes are essential to sustaining socially just and ecologically resilient forest management.
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