Hi,
I am looking for any reference in the literature that helps me to differentiate between industries that are more sensitive to governance issues as compared to the industries that are less sensitive to governance issues. e.g firms operating in environmentally sensitive industries such as coal, mining etc are more sensitive to environmental issues than firms operating in environmentally non sensitive industries. (Barbu, E. M., Dumontier, P., Feleagă, N., & Feleagă, L. (2014). Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK. The International Journal of Accounting, 49(2), 231-247.)
Thanks.