Work

Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms

Year: 2021

Type: article

Abstract: This research contributes to the existing corporate governance (CG) and social and environmental accountability (SEA) literature by exploring the impact of CG mechanisms (board independence, board size, CEO duality, and board gender diversity) on Chinese firms’ environmental performance, sustainability performance, and environmental information disclosures (EID). Furthermore, the investigation consequently ascertains the amount to which the CG–SEA connection is influenced by CEO qualities. Using a dynamic model of a SysGMM regression model, we found that board size, independence, and gender diversity in board and CEO duality are all favorably connected to Chinese enterprises’ environmental performance over a window of 10 years (2010–2019). Additionally, our findings imply that the analyzed CEO characteristics positively moderate the relationship between CG and SEA. Our findings have significant consequences for all stakeholders, including environmentalists, corporate regulators, CEOs, policymakers, and regulators.

Source: Sustainability

DOI: 10.3390/su131910662

Authors: Muhammad Kaleem Khan, R. M. Ammar Zahid, Adil Saleem, Judit Sági

Institutions: East China Jiaotong University, Xi'an Jiaotong University, Magyar Agrár- és Élettudományi Egyetem, Budapest University of Economics and Business, University of Applied Science Budapest

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $2,052

OpenAlex ID: W3203342465

FWCI: 14.05

Cites: 106

Cited by: 94

Related to: 10