Corporate governance and environmental reporting: an Australian study

Rao, Kathyayini Kathy; Tilt, Carol; Lester, Laurence

doi:10.1108/14720701211214052

Cited by 286 publications

(174 citation statements)

References 58 publications

(128 reference statements)

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“…With regard to the effect of board size on the level of sustainability disclosure, some recent studies have found a significant positive relationship between board size and the level of sustainability disclosure (e.g., Rao et al 2012;Said et al 2009). This study follows these findings and develops a tentative proposition namely: P1.…”

Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

“…Many studies on corporate governance in relation to sustainability issues have considered the role of the board in the form of size, diversity and independence (e.g., AlShammari and Al-Sultan 2010; Barros, Boubaker and Hamrouni 2013;Rao et al, 2012;Rupley, Brown and Marshall 2012;Samaha et al 2012;Said, Zainuddin and Haron 2009).…”

Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

“…Environmental, social and corporate governance issues are now considered to be important and integral aspects of company performance. However, the body of literature on the impact of corporate governance aspects on sustainability disclosure is still relatively small and has so far focused largely on developed countries (Jo and Harjoto 2012;Michelon and Parbonetti 2012;Rao, Tilt and Lester 2012).…”

Section: Introductionmentioning

confidence: 99%

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Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Trireksani¹,

Djajadikerta²

2016

AABFJ

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Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. KeywordsCorporate governance, Environmental disclosure, Mining industry, Indonesia AbstractSustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as wellstudied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. JEL Classification: L71, M40

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Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Trireksani¹,

Djajadikerta²

2016

AABFJ

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“…One highly debated characteristic of board diversity is gender (Rao, Tilt, & Lester, 2012). The representation of women on boards is generally very low worldwide, including in developed economies; for example, women represent 12.4% of board members in the United States, 6.4% in the United Kingdom, and less than 5% in Canada (Javed, Saeed, Lodhi, & Malik, 2013).…”

Section: Board Diversitymentioning

confidence: 99%

The Effect of Board Diversity on the Performance of Banks: Evidence from Turkey

Kılıç¹

2015

IJBM

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This study has primary two aims. The first is to determine the characteristics of boards of directors in the Turkish banking industry and the second is to investigate the effect of board diversity on performance of the banks. The analyses in this study are built on the banking industry of Turkey in the period from 2008 to 2012. The impact of the board diversity, as measured by the percentage of women and foreign directors on the board and the Blau index, on financial performance is investigated by conducting panel data analysis. The findings of the study provide evidence of a negative relationship between board diversity and financial performance. Hence, the findings do not support the economic case for board diversity, which implies that diverse directors will increase the financial performance of the banks. This study provides additional evidence to the sparse literature regarding the association between board diversity and financial performance in an emerging market context. Furthermore, most prior studies regarding the relationship between gender diversity and performance have excluded financial firms from their samples. In addition, there are few studies that examine the impact of foreign directors on the performance of banks.

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“…Related studies indicate that industry competition could exert external governance effects by constraining manager behavior [66]. In addition, the condition of corporate governance has a significant impact on the level of CSR information disclosure [67,68]. A recent study of Chinese listed firms found that firms in low monopoly industries are more likely to disclose CSR reports [69].…”

Section: Control Variablesmentioning

confidence: 99%

Corporate Social Responsibility and the Long-Term Performance of Mergers and Acquisitions: Do Regions and Related-Party Transactions Matter?

Qiao

2018

Sustainability

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This study investigates the effects of geographical regions and related-party transactions on corporate social responsibility (CSR) and long-term mergers and acquisitions (M&A) performance linkage. We conduct a Heckman two-stage model analysis, using data from listed firms in the Shanghai and Shenzhen stock exchange markets in China. The results indicate that: (1) buyers' CSR performance has a significant and positive effect on long-term M&A performance. (2) Significant differences exist across geographical regions in the links between CSR and long-term M&A performance. In our study, the effects of CSR on long-term M&A performance were positive and significant in a sub-sample of firms located in the eastern region, but the effects were negative and insignificant in a sub-sample of firms located in regions other than in the east. (3) Related-party M&A transactions experience more positive and significant CSR long-term M&A performance linkage, compared to non-related party M&A transactions. Our findings might provide more robust evidence to CSR performance linkage, as we have examined the linkage in a special context of M&A activities, using a Heckman two-stage model to alleviate endogeneity bias. We also bring further insights into the effects of two contingent factors (geographical regions and related-party transactions) on the CSR-performance linkage. The findings of this article suggest that it is reasonable for firms to act socially responsibly when generating economic benefits. Policy makers should consider how to encourage firms to better fulfill CSR through improving the market environment and by enhancing their levels of supervision.

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Corporate governance and environmental reporting: an Australian study

Cited by 286 publications

References 58 publications

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

The Effect of Board Diversity on the Performance of Banks: Evidence from Turkey

Corporate Social Responsibility and the Long-Term Performance of Mergers and Acquisitions: Do Regions and Related-Party Transactions Matter?

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