Work

Board Characteristics, SDGs Disclosure, and Firm Performance: a Conceptual Exploration of Mediating Effects

Year: 2025

Type: conference-paper

Abstract: This paper explores the role of Board of Directors (BOD) characteristics in firm value creation, with a particular focus on the potential mediating role of Sustainable Development Goals (SDG) disclosure. The research aims to examine how BOD traits such as age, education, and experience may influence financial performance, as well as whether SDG disclosure enhances accountability and business outcomes. Drawing on Resource-Based Theory (RBT), the paper discusses the growing importance of transparency and sustainable governance practices, particularly in the context of firms listed on Bursa Malaysia. By investigating the link between BOD characteristics and firm performance, this conceptual paper provides insights into the evolving relationship between corporate governance and sustainability, offering directions for future empirical research.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17346518

Authors: Ismail, Allezawati, Ismail, Aida Maria, Md Yusof, Rizwana

Institutions: Universiti Teknologi MARA System, Universiti Teknologi MARA

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7090685035

FWCI:

Cites:

Cited by:

Related to: