1. Sustainable Finance Research Group, Department of Accounting and Finance, School of Management, Swansea University, Swansea, UK
2. Department of Accounting and Finance, Faculty of Economics and Commerce, Al-Asmarya University for Islamic Sciences, Zliten, Libya
3. Centre for Research in Accounting, Accountability and Governance (CRAAG), Department of Accounting, Southampton Business School, University of Southampton, Southampton, UK