The Influence of Board Composition on Sustainable Development Disclosure

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dc.contributor.author Jizi, Mohammad
dc.date.accessioned 2020-12-03T13:30:52Z
dc.date.available 2020-12-03T13:30:52Z
dc.date.copyright 2017 en_US
dc.date.issued 2020-12-03
dc.identifier.issn 0964-4733 en_US
dc.identifier.uri http://hdl.handle.net/10725/12340 en_US
dc.description.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 en_US
dc.language.iso en en_US
dc.title The Influence of Board Composition on Sustainable Development Disclosure en_US
dc.type Article en_US
dc.description.version Published en_US
dc.author.school SOB en_US
dc.author.idnumber 200201121 en_US
dc.author.department Hospitality Management And Marketing en_US
dc.description.embargo N/A en_US
dc.relation.journal Business Strategy and the Environment en_US
dc.journal.volume 26 en_US
dc.journal.issue 5 en_US
dc.article.pages 640-655 en_US
dc.keywords Sustainable development en_US
dc.keywords Social and environmental disclosure en_US
dc.keywords Environmental and ethical policies en_US
dc.keywords Board independence en_US
dc.keywords Female board participation en_US
dc.identifier.doi https://doi.org/10.1002/bse.1943 en_US
dc.identifier.ctation Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. en_US
dc.author.email mohammad.jizi@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url https://onlinelibrary.wiley.com/doi/full/10.1002/bse.1943 en_US
dc.orcid.id https://orcid.org/0000-0002-1911-8215 en_US
dc.author.affiliation Lebanese American University en_US

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