The Relationship Between Board Characteristics and Esg Performance: Evidence From the Oil, Gas and Coal Sector
Year: 2022
Type: article
Abstract: The aim of this study is to provide evidence for the impact of board structure on environmental, social and corporate governance (ESG) performances of firms in oil-gas-coal sector. The study used data from 385 companies in the Oil, Gas and Coal sector worldwide which have been listed in ASSET4 between 2010 and 2019. Refinitiv's Thomson Reuters ASSET4, EIKON, and Datastream databases have been used to obtain data on ESG performance and financial performance variables used in the study. As a result of the regression analyzes carried out, it has been determined that the structure of the board of directors has an effect on the ESG performance and its sub-dimensions.
Authors: Nevzat GÜNGÖR, Yasin ŞEKER
Institutions: Istanbul University, Hitit Üniversitesi
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4220764846