Impact of board characteristics on governance, environmental and ethical disclosure

Khaireddine, Hanen; Salhi, Bassem; Aljabr, Jabr; Jarboui, Anis

doi:10.1108/sbr-05-2019-0067

Cited by 67 publications

(106 citation statements)

References 87 publications

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“…Thus, Hypothesis 2 (H2) is supported. This is line with the findings of Faris et al (2012), Uwalomwa and Jafaru (2012), Christiana and Zuaini (2012), Jurica, Lady and Prillia (2012, Suttipun and Stanton (2012), Victor andFodio (2012) Agyemang et al (2020) and Khaireddine et al (2020) who showed that firm size is positively related to environmental disclosure thus, suggesting that larger firms are more likely to disclose environmental accounting information.…”

Section: Firm Size and Environmental Accountingsupporting

confidence: 90%

“…They documented a positive significant association between firm size and environmental accounting disclosure. Khaireddine et al (2020) studied the effect of board attributes on environmental and ethics disclosure. Using a sample of 82 firms listed in the French stock market for the period of 2012 to 2017, the study revealed a positive significant relationship between firm size and environmental disclosure.…”

Section: Firm Size and Ceadmentioning

confidence: 99%

“…Again, empirical evidence have shown that, variable like Return on Assets (ROA), firm Size, firm growth, leverage, managerial shareholdings, and multi-national companies pressure of a firm have been considered as key determining factors (influential factors) that perhaps explains and or predicts the levels of CEAD disclosure and practice in many previous studies (Abusufian, 2012;Jurica, Lady & Prillia, 2012;Shehu & Farouk, 2013Chowdhury, Dey & Abedin 2020Khaireddine, Salhi & Jarboui, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria

Ja'afar

Bala

Lawal

2021

Global Business Management Review (GBMR)

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This study examines the cognitive factors that determine corporate environmental accounting disclosures (CEAD). The population consists of all the fourteen (14) listed oil and gas firms in Nigeria. Panel data were obtained from the annual reports and accounts of the firms for the period of 2010 to 2019. A correlational research design was used and the data were analyzed using the Generalized Least Square regression (random model). The study found that firm size; leverage and multi-national companies have positive significant influence on the CEAD of listed oil and gas firms in Nigeria. Whilst firm growth has a negative significant relationship with the CEAD of listed oil and gas firms in Nigeria. It is concluded that larger firms and multi-national companies in the Nigerian oil and gas sector have high likelihood of disclosing environmental accounting information. Thus, it is recommended that the management of listed oil and gas firms in Nigeria should expand their size by acquiring more assets, maintain a consistent growth by exploring more opportunities while improving their gearing ratio to ensure a stable balance between the proportion of debt and assets. It therefore, highlighted the need for Securities and Exchange Commission (SEC) to come up with enabling laws geared towards ensuring that listed oil and gas firms in Nigeria embrace CEAD. Furthermore, Global Environmental Disclosure Index (GEI) should be considered as the most acceptable yardstick for measuring environmental accounting by the listed oil and gas firms in Nigeria.

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Section: Firm Size and Environmental Accountingsupporting

confidence: 90%

Section: Firm Size and Ceadmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria

Ja'afar

Bala

Lawal

2021

Global Business Management Review (GBMR)

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“…Explicitly, it is argued that CSR depends on a complex configuration of board characteristics (Cuadrado-Ballesteros et al, 2017). For example, Shahbaz et al (2020), Khaireddine et al (2020), Birindelli et al (2018) and Ahmad et al (2017) have shown significant effects of board size, advising tendency and CEO duality on CSR under one-tier board model. However, research studies by Beji et al (2020), Baalouch et al (2019) and Oh et al (2018aOh et al ( , 2018bOh et al ( , 2019 did not find any unanimous association between such attributes and CSR in a two-tier board context.…”

Section: One-tier Vs Two-tier Board Features' Implications On the Association Between Board Diversity And Corporate Social Responsibilitymentioning

confidence: 99%

Is the effect of board diversity on CSR diverse? New insights from one-tier vs two-tier corporate board models

Jouber

2020

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Purpose The purpose of this study is to investigate the impact of board diversity on corporate social responsibility (CSR). The aim is twofold; does board diversity has any effect on CSR, do structural and demographic differences between one-tier and two-tier board models may impact this effect? Design/methodology/approach This paper applies a panel generalized method of moments estimator to a sample of 2,544 non-financial listed firms from 42 countries over the period of 2013–2017. Findings The findings reveal that board diversity leads to effective CSR. By distinguishing between diversity among boards from diversity within boards, the results display the effects of the specific variables that make up the manner and latter’s constructs within unitary and two-tier board structures. Specifically, this paper reveals that tenure, ideology and educational level (gender and nationality) predominantly appear to drive a firm’s CSR within one (two)-tier boards settings. These results remain consistent when robustness tests are ruled. Practical implications The study provides managers, investors and policymakers with knowledge about how among and within board diversity attributes favor the decision-making process around CSR. The evidence is useful for companies in setting the criteria to identify directors who can support their strategic decisions. It benefits, moreover, academics in better understanding firms’ CSR determinants and practices under different corporate board models. Social implications Examining how different sets of board diversity affect firms’ CSR given divergences between one-tier and two-tier board structure is a useful and informative endeavor for all community actors. Originality/value Unlike prior studies that identify the limited scope of diversity, the study is the first to examine the effect of broader dimensions of board diversity on CSR under both one-tier and two-tier board settings. This paper provides a contribution to a greater understanding of the impacts underlying board models and different attributes of board diversity on CSR. This new understanding will help to improve predictions of different features of board diversity impacts on decision-making processes around organizational outcomes.

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“…Although some researchers have recently sought to examine the impact of CG on CED, mainly in the context of developed countries (e.g., Giannarakis et al, 2019; Khaireddine, Salhi, Aljabr, & Jarboui, 2020; Saha & Kabra, 2020), the power of different structures of CG on CED has not been extensively examined, specifically in the developing settings (Fernandes, Bornia, & Nakamura, 2019). For example, Giannarakis et al (2019) indicate that the association between CG and CED is a context specific, primarily linked to the regulatory environment.…”

Section: Introductionmentioning

confidence: 99%

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

2020

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This study seeks to examine whether internal corporate governance (CG) mechanisms affect corporate environmental disclosure (CED) in emerging economies. Using a sample of 500 firm‐year observations, this study distinctively applies a linear panel quantile regression (PQR) model to examine the CG–CED nexus in Jordan. This technique is supplemented with conducting a two‐step dynamic generalised method of moment (GMM) model to overcome any potential occurrence of endogeneity problems. This study reports an increasing trend in CED practice among the sampled companies over the period of analysis, yet it is still at an early stage as compared with their developed counterparts. Furthermore, this study suggests that board size, board independence, CEO duality and foreign ownership have positive associations with CED. In contrast, managerial ownership, institutional ownership and ownership concentration are negatively associated with the disclosed amount of environmental information in the Jordanian context. Theoretically, board structures appeared to be more efficient than ownership structures in reducing agency conflicts by addressing the asymmetric gap of information and promoting the disclosure of environmental information. These findings add to the debate about whether ownership structures detrimental to CED in developing economies. Specifically, when it comes to spending money on CED, owners seemed to be more concerned about any reductions in their share of the pie and may, therefore, be less motivated to disclose their companies' environmental information. This paper provides managers, owners and policymakers with a set of context‐specific recommendations related to the crucial need for a more concerted effort to integrate governance and environmental regulations in order to ensure sustainability in emerging markets.

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Impact of board characteristics on governance, environmental and ethical disclosure

Cited by 67 publications

References 87 publications

Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria

Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria

Is the effect of board diversity on CSR diverse? New insights from one-tier vs two-tier corporate board models

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

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