解读可持续性报告的各个层面:董事会特征的影响

IF 3.3 Q1 BUSINESS, FINANCE
Mohammad Alta’any, Ven Tauringana, Alaa Zalata, L. Achiro
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引用次数: 0

摘要

目的 本文旨在提供国际证据,证明董事会层面的治理组合[规模、独立性、首席执行官双重性、性别多样性和可持续发展委员会(SC)]对可持续发展报告(SR)的影响,以及分别对其三个维度(经济、环境和社会)的影响。研究结果基线研究结果表明,SC 对 SR 及其三个维度有积极影响。董事会规模对社会责任及其两个维度(经济和社会)也有显著的积极影响。同样,董事会独立性和首席执行官双重性对社会责任及其两个维度也有显著的负面影响。只有 SC 对 SR 及其三个维度有显著影响,这一研究结果对国际上的公司治理改革具有重要意义,有助于在此类委员会尚未成为董事会下属委员会一部分的国家改善 SR。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Unpacking sustainability reporting dimensions: the impact of board characteristics
Purpose This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social). Design/methodology/approach The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media. Findings The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions. Practical implications The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees. Originality/value Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.
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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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