Gender diversity, board independence, environmental committee and greenhouse gas disclosure

Liao, Lin; Luo, Le; Tang, Qingliang

doi:10.1016/j.bar.2014.01.002

Cited by 1,126 publications

(1,663 citation statements)

References 91 publications

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“…Furthermore, Elzahar and Hussainey (2012) stated that the increased board size may lead to an increase in the number of directors who have a financial or accounting background, which could have a positive influence on corporate environmental disclosure (Elzahar and Hussainey 2012). Consistent with these arguments, the results of the empirical studies such as Janggu et al (2014), Ntim et al (2013), Jizi et al (2014), Haji (2012), Akhtaruddin et al (2009), Buniamin et al (2011), Sun et al (2010, Cheng and Courtenay (2006), Liao et al (2014), Allegrini and Greco (2013), Samaha et al (2015), Lim et al (2007), Kathyayini et al (2012), Hidalgo et al (2011) documented a positive relationship between the board size and the level of disclosure.…”

Section: Board Sizementioning

confidence: 72%

“…In line with these theoretical arguments, the results of empirical studies usually indicate that the proportion of independent directors on the board has a positive impact on the volume of voluntary disclosure, including environmental disclosure (e.g., Ntim et al 2013;Gisbert and Navallas 2013;Rupley et al 2012;Arcay and Vazquez 2005;Sharif and Rashid 2014;Jizi et al 2014;Barros et al 2013;Khan et al 2013;Cheng and Courtenay 2006;Liao et al 2014;Allegrini and Greco 2013;Cai et al 2014).…”

Section: Board Independencementioning

confidence: 85%

“…On the other hand, independent members basically represent the interests of minor shareholders since they are not directly involved in firm actitivities and their only affiliation with the firm is their directorship (Rouf 2011;Mohamad and Sulong 2010;Haji 2012;Sharif and Rashid 2014). Thus from an agency theory perspective, it is widely accepted that as the proportion of independent directors on the board increases, the effectiveness of the board in monitoring and controlling management also increases (Jizi et al 2014;Liao et al 2014;Chau and Gray 2010). It is also argued that as independent directors are less aligned to management, they can be seen as a balance mechanism to ensure that companies act in the best interests of shareholders, other stakeholders and society generally (Sharif and Rashid 2014;Khan 2010).…”

Section: Board Independencementioning

confidence: 99%

“…As women and men have traditionally, culturally and socially different backgrounds, the gender diversity of the board has been considered an important dimension of corporate governance that can influence the extent of environmental disclosure (Liao et al 2014). Huse and Solberg (2006) ascertain that women may make contributions on corporate boards by creating alliances, preparation and involvement, taking part in important decisions, taking leadership roles and being visible.…”

Section: Gender Diversitymentioning

confidence: 99%

“…Barako and Brown (2008) state that an increased proportion of women on the board leads to better corporate communication. On the other hand, Liao et al (2014) argues that as women have a different role from men in society, female directors on the board may take a different approach to environmental issues. In line with these arguments, Rupley et al (2012) (2015) and Barako and Brown (2008) found a positive a relationship between the extent of disclosure related to environmental issues and the number of women members on the corporate board.…”

Section: Gender Diversitymentioning

confidence: 99%

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The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Akbaş

2016

South East European Journal of Economics and Business

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This study primarily aims to analyze the relationship between selected board characteristics and the extent of environmental disclosure in annual reports of Turkish companies, using a sample of 62 non-financial firms listed on the BIST-100 index at the end of 2011. The content analysis is used to measure the extent of environmental disclosure. Four board characteristics, namely board size, board independence, board gender diversity and audit committee independence, are considered as the independent variables that may have an impact on the extent of the environmental disclosures of Turkish companies. According to the results of the regression analysis, only board size has a statistically significant and positive relationship with the extent of environmental disclosure. This result implies that firms with larger boards disclose more environmental information than firms with smaller boards. On the other hand, the rest of the independent variables are found to be unrelated to the extent of environmental disclosure. The low degree of independence and gender diversity on the boards of the sample companies for the time period analyzed in the study could be one possible explanation for this result.

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Section: Board Sizementioning

confidence: 72%

Section: Board Independencementioning

confidence: 85%

Section: Board Independencementioning

confidence: 99%

Section: Gender Diversitymentioning

confidence: 99%

Section: Gender Diversitymentioning

confidence: 99%

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The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Akbaş

2016

South East European Journal of Economics and Business

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Fulfilling stakeholders' demand: Exploring CSR assurance's contribution to firms' environmental and social disclosures

Benjamin,

Botes,

Singh

2024

Bus Strat Dev

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This paper rigorously explores the impact of corporate social responsibility (CSR) assurance on the environmental and social disclosures of S&P 500 firms over the period 2010–2018. Integrating annual financial, CSR assurance and environmental and social disclosures data, our study unveils a positive association between CSR assurance and firms' environmental and social disclosures. In a pioneering analysis, we delve into the nuanced interplay between CSR assurance, female directors and environmental and social disclosures. Intriguingly, our findings reveal a negative and significant interaction between female directors and CSR assurance, shedding light on potential substitutes in shaping environmental and social disclosures. Furthermore, our study uncovers the moderating effect of sensitive industries, indicating a positive relationship between CSR assurance and environmental disclosures. Importantly, these insights remain robust across alternative estimation approaches. This study marks a notable contribution by being the first to scrutinize the implications of CSR assurance on social disclosure, investigate the substitutive role of female directors in comparison with CSR assurance and shed light on the added significance of CSR assurance in firms operating in sensitive industries. Our findings provide valuable insights for corporations and stakeholders amid escalating demands for comprehensive and reliable reporting on environmental and social matters. Likewise, this study underscores the potential policy implications of promoting or mandating CSR assurance, given its positive impact on environmental and social disclosures. Policymakers are urged to consider initiatives fostering gender diversity on boards and industry‐specific approaches to enhance sustainability‐related disclosures, aligning regulatory frameworks with evolving stakeholder expectations.

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The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies

Octavio,

Setiawan

2024

Bus Strat Dev

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This study aims to analyze the influence of board characteristics, ownership structure, and public attention on the disclosure of information related to climate change in the banking industry. This study uses panel data from financial reports and corporate sustainability in the banking sector. The data is processed using the Eviews application, using a sample of 348 companies from 2018 to 2021. The results show that the presence of women on the board, foreign board members, foreign ownership, and public attention all have a positive and significant effect influence. In contrast, board size and institutional ownership have a negative influence on the disclosure of climate change information by banking companies in different countries. Statistical tests also show that although the level of climate change information disclosure by banking companies is relatively good, there is still room for improvement to be in line with evolving standards. The study also looks at public attention through media coverage, as measured through Google Trends, which has the potential to impact climate change information disclosure, especially in sectors that are sensitive to the issue. Furthermore, the study conducted additional tests by categorizing the sample based on companies located in countries with high and medium rankings in the climate change performance index, as well as grouping them by region (Asia, Americas, and Europe). This research has important practical and theoretical contributions, advancing the understanding of the application of legitimacy and stakeholder theories to climate change and the factors that influence climate change disclosure strategies.

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Gender diversity, board independence, environmental committee and greenhouse gas disclosure

Cited by 1,126 publications

References 91 publications

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies

Fulfilling stakeholders' demand: Exploring CSR assurance's contribution to firms' environmental and social disclosures

The influence of board characteristics, ownership structure and public attention on climate change disclosure in banking sector companies

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