This study investigates the link between board independence and the quality of community
disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE
350 companies the results indicate a statistically significant relationship between board
independence, as measured by the proportion of nonexecutive directors, and the quality of
community disclosures, while holding constant other corporate governance and firm specific
variables. The study indicates that companies with more non-executive directors are likely to …