Do sustainability reporting conduct and corporate governance attributes relate? Empirical evidence from China

O Pasko, L Zhang, K Tuzhyk, N Proskurina, V Gryn - 2021 - repo.snau.edu.ua
Adopting agency and stakeholders theories, this study aims to investigate the relationship
between corporate governance attributes (board size, board independence, female …

Board characteristics and corporate sustainability reporting: Evidence from Chinese listed companies

E Anyigbah, Y Kong, BK Edziah, AT Ahoto, WS Ahiaku - Sustainability, 2023 - mdpi.com
This paper investigates the impact of board characteristics (such as board size, board
independence, CEO Duality, board meetings, and committee) on corporate sustainability …

Board governance and sustainability disclosure: A cross-sectional study of Singapore-listed companies

M Hu, L Loh - Sustainability, 2018 - mdpi.com
This paper aims to investigate the relationship between board governance and sustainability
disclosure in Singapore. Regression analysis is performed using cross-sectional data of …

Boards of directors and corporate sustainability performance: Evidence from the emerging East Asian markets

LTX Nguyen, ANP Doan, M Frömmel - International Journal of Disclosure …, 2021 - Springer
The study examines the influence of board structure on the economic, environmental, and
social dimensions of corporate sustainability performance from the perspective of agency …

Unpacking sustainability reporting dimensions: the impact of board characteristics

M Alta'any, V Tauringana, A Zalata… - Journal of Financial …, 2024 - emerald.com
Purpose This paper aims to document international evidence of the impact of a board-level
governance bundle [size, independence, CEO duality, gender diversity and sustainability …

Green governance and sustainability report quality: The moderating role of sustainability commitment in ASEAN countries

C Chairina, B Tjahjadi - Economies, 2023 - mdpi.com
This study aims to examine the role of green governance in the quality of sustainability
reports. We also examine the moderating role of sustainability commitment between green …

Influence of board governance characteristics on sustainability accounting and reporting in a developing country: evidence from Nigeria large businesses

IM Ikpor, OO Akanu, J Ugwu, GOC Udu, FU Ulo… - SAGE …, 2024 - journals.sagepub.com
Even though the determinants of sustainability reporting have been highly studied, the
influence of Board Governance characteristics on sustainability reporting has mainly …

Do board gender diversity and non-executive directors affect CSR Reporting? Insight from agency theory perspective

C Guping, M Safdar Sial, P Wan, A Badulescu… - Sustainability, 2020 - mdpi.com
Our paper provides a valuable contribution by exploring the following complex
phenomenon: Do board gender diversity and reputational incentives of non-executive …

Do ownership structures and governance attributes matter for corporate sustainability reporting? An examination in the Indian context

K Kumar, R Kumari, M Nandy, M Sarim… - … of Environmental Quality …, 2022 - emerald.com
Purpose Based on the essence of the legitimacy and agency theories, this study empirically
investigates the influence of corporate governance attributes and ownership structures on …

Do board and ownership factors affect Chinese companies in reporting sustainability development goals?

Y Jiang, E García-Meca, J Martinez-Ferrero - Management Decision, 2023 - emerald.com
Purpose Sustainability development goals (SDGs) cannot be achieved without a concerted
effort from businesses and other organisations, being the corporate level is one of the keys …