The Influence of Board Composition on Sustainable Development Disclosure
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 t...
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2017
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| Online Access: | http://hdl.handle.net/10725/12340 https://doi.org/10.1002/bse.1943 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://onlinelibrary.wiley.com/doi/full/10.1002/bse.1943 |
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| _version_ | 1864513467826831360 |
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| author | Jizi, Mohammad |
| author_facet | Jizi, Mohammad |
| author_role | author |
| dc.creator.none.fl_str_mv | Jizi, Mohammad |
| dc.date.none.fl_str_mv | 2017 2020-12-03T13:30:52Z 2020-12-03T13:30:52Z 2020-12-03 |
| dc.identifier.none.fl_str_mv | 0964-4733 http://hdl.handle.net/10725/12340 https://doi.org/10.1002/bse.1943 Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://onlinelibrary.wiley.com/doi/full/10.1002/bse.1943 |
| dc.language.none.fl_str_mv | en |
| dc.relation.none.fl_str_mv | Business Strategy and the Environment |
| dc.rights.*.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.title.none.fl_str_mv | The Influence of Board Composition on Sustainable Development Disclosure |
| dc.type.none.fl_str_mv | Article info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/article |
| description | 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 |
| eu_rights_str_mv | openAccess |
| format | article |
| id | LAURepo_bc85845650099bc62396e4b36ce67c66 |
| identifier_str_mv | 0964-4733 Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655. |
| language_invalid_str_mv | en |
| network_acronym_str | LAURepo |
| network_name_str | Lebanese American University repository |
| oai_identifier_str | oai:laur.lau.edu.lb:10725/12340 |
| publishDate | 2017 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
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| spelling | The Influence of Board Composition on Sustainable Development DisclosureJizi, MohammadDespite 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 EnvironmentPublishedN/A2020-12-03T13:30:52Z2020-12-03T13:30:52Z20172020-12-03Articleinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article0964-4733http://hdl.handle.net/10725/12340https://doi.org/10.1002/bse.1943Jizi, M. (2017). The influence of board composition on sustainable development disclosure. Business Strategy and the Environment, 26(5), 640-655.http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.phphttps://onlinelibrary.wiley.com/doi/full/10.1002/bse.1943enBusiness Strategy and the Environmentinfo:eu-repo/semantics/openAccessoai:laur.lau.edu.lb:10725/123402021-03-19T09:10:19Z |
| spellingShingle | The Influence of Board Composition on Sustainable Development Disclosure Jizi, Mohammad |
| status_str | publishedVersion |
| title | The Influence of Board Composition on Sustainable Development Disclosure |
| title_full | The Influence of Board Composition on Sustainable Development Disclosure |
| title_fullStr | The Influence of Board Composition on Sustainable Development Disclosure |
| title_full_unstemmed | The Influence of Board Composition on Sustainable Development Disclosure |
| title_short | The Influence of Board Composition on Sustainable Development Disclosure |
| title_sort | The Influence of Board Composition on Sustainable Development Disclosure |
| url | http://hdl.handle.net/10725/12340 https://doi.org/10.1002/bse.1943 http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php https://onlinelibrary.wiley.com/doi/full/10.1002/bse.1943 |