The DOI matches its Crossref record; 97 of the 97 references it cites were found in a registry or an index.
The Influence of Board Composition on Sustainable Development Disclosure
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
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Cites
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Cited by
The impact of board composition on the level of ESG disclosures in GCC countries
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-05-2018-0136 · Cited by 482
Self-citationComposition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Board gender diversity and environmental performance: An industries perspective
Lu, J., & Herremans, I. M. (2019) · Business Strategy and the Environment · doi:10.1002/bse.2326 · Cited by 365
Metadata
- Authors
- Jizi, M.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2017-01-17
- Volume
- 26
- Issue
- 5
- Pages
- 640-655
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2576629827
- Cited by
- 593
- References
- 97
- FWCI
- 51.82
- Type
- journal article
- Language
- en
- Open access
- closed
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