The impact of environmental, social, and governance, board diversity and firm size on the sustainable development goals of registered firm in China

Fei, Wang; Fang, Wei; Zhao, Chenglin; Wen, Zhen

doi:10.1080/1331677x.2022.2100438

Cited by 9 publications

(4 citation statements)

References 65 publications

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“…Additionally, larger companies may also have more to gain from promoting their sustainability efforts, as consumers and investors may perceive them as socially responsible. This outcome aligns with the findings of previous studies, such as those conducted (e.g., Burgwal & Vieira, 2014;Cormier et al, 2011;Fei et al, 2023;Gray, 2000;Nuskiya et al, 2021).…”

Section: Regression Resultssupporting

confidence: 92%

The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

Alodat,

Nobanee,

Salleh

et al. 2023

Bus Strat Dev

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The present research endeavors to examine the moderating effect of firm size on the relationship between the tenure of the audit committee chair and the board of directors with sustainability disclosure. Data from 592 non‐financial firms listed on the ASE from 2014 to 2021 were analyzed. The findings indicated that a longer tenure of a board of directors leads to increased sustainability disclosure, and firm size positively moderates this relationship. Moreover, the research outcomes indicated that the audit committee chair tenure had a positive yet non‐significant correlation with sustainability disclosure, with no moderating effect of firm size on this relationship. This study provides valuable insights for stakeholders, including investors, managers, and regulators, particularly in developing economies, by demonstrating the influence of corporate governance (CG) on sustainable development. The examination of firm size as a moderating factor offers a unique contribution to the existing literature, thus providing a deeper understanding of the indirect impact of CG on sustainability reporting.

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Section: Regression Resultssupporting

confidence: 92%

The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

Alodat,

Nobanee,

Salleh

et al. 2023

Bus Strat Dev

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“…Board diversity has become a consequential topic among CG mechanisms in recent years (Fei et al ., 2023; Hafsi and Turgut, 2013; Molla et al ., 2021; Curado et al ., 2021). According to Ayuso and Argandona (2009), board diversity is the heterogeneity of board members.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

“…Board members' gender diversity received increased attention from researchers (Khan et al, 2019a;Amin et al, 2021;Nguyen et al, 2020;Fei et al, 2023). In line with RBV theory, board members' gender diversity is the organization's resources that improve firms' performance.…”

Section: Board Members' Gender Diversitymentioning

confidence: 99%

“…The board composition is vital in the literature on corporate governance (Adams and Ferreira, 2009; Fei et al ., 2023; Khan et al ., 2019a), which aims to achieve competitive advantages by fulfilling the multiple stakeholders' expectations. An essential but predominantly overlooked area that influences the strategic ability of the board lies in the board members' diversity (Harjoto et al ., 2019).…”

Section: Introductionmentioning

confidence: 99%

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Board diversity on firm performance from resource-based view perspective: new evidence from Pakistan

Khan

et al. 2023

IJPPM

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PurposeThis study aims to investigate the impact of extensive board diversity on firm performance from the perspective of resource-based view (RBV) theory in the context of Pakistan.Design/methodology/approachThe analyses are made using a panel random-effects model and generalized method of moment (GMM) across 188 non-financial firms listed in the Pakistan Stock Exchange (PSX) over the period of 2009–2020. The robustness of findings is checked through alternative measurements of the variables and alternative estimation techniques.FindingsThe results show that board members' nationality, ethnicity and educational level diversities are significantly positively related to firm performance. In contrast, age and educational background diversities negatively affect firm performance. However, gender and tenure diversities have an insignificant relationship with firm performance.Research limitations/implicationsThis study is conducted in the context of Pakistani firms; thus, the findings may not be generalizable to other economies because different economies have different institutional settings and governance structures.Practical implicationsThe policy-makers should encourage the inclusion of board members' nationality, ethnicity and educational level diversities having relevant educational backgrounds to improve firms' competitive performance. The suggested structure of the corporate board may improve firm performance by attracting multiple stakeholders and fulfilling their expectations.Social implicationsThe appointment of a director should be based on merit rather than on political connections or personnel relationships to improve social welfare and avoid their negative impact on firm competitive performance.Originality/valueTo the best of the authors' knowledge, this is the first study that investigates the impact of board diversity on firm accounting-based performance and market-based performance in the emerging economy of Pakistan. This study uses RBV theory to provide a unique corporate governance structure based on board diversity, particularly in Pakistan.

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Exploring the Relationship Between ESG Practices and Corporate Financial Performance

Alastal,

Ateeq

2024

Studies in Systems, Decision and Control

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The impact of environmental, social, and governance, board diversity and firm size on the sustainable development goals of registered firm in China

Cited by 9 publications

References 65 publications

The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

The impact of longer audit committee chair tenure and board tenure on the level of sustainability disclosure: The moderating role of firm size

Board diversity on firm performance from resource-based view perspective: new evidence from Pakistan

Exploring the Relationship Between ESG Practices and Corporate Financial Performance

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