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The Influence ofBoard Composition onSustainableDevelopmentDisclosure Mohammad Jizi2017 год

The Influence of Board Composition on Sustainable Development Disclosure
статья из журнала

Страница публикацииПубликация в OpenAlex
Аннотация: Abstract Despite knowing the potential effect of social reporting on firms' continuity, there is limited research into the influence of the composition of boards of directors on CSR disclosure. This paper adds to the emerging CSR literature empirical evidence by examining how board composition relates to a firm's social and environmental disclosure as well as the implementation of social policies. Using a sample of FTSE 350 firms for the period 2007–2012, the results show that higher board independence facilitates the conveying of firms' good citizenship image through enhancing societal conscience. The results also show that female participation on boards is favorably affecting CSR engagement and reporting as well as the establishment of ethical policies. Hence, the research suggests that boards with higher female participation and independence boost the legitimacy of CSR reporting. Board gender diversity and independence facilitates directing part of the firm's scarce resources toward value maximizing social projects and subsequent reporting on these. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Год издания: 2017
Авторы: Mohammad Jizi
Издательство: Wiley
Источник: Business Strategy and the Environment
Ключевые слова: Corporate Social Responsibility Reporting, Corporate Finance and Governance, Environmental Sustainability in Business