Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting

Objective: This study investigates the effects of board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016. Method: Data was collected using document mining method and referring to...

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Autores principales:	Esfandyar Malekian (Ph.D), Hossein Fakhari (Ph.D), Monir Jafaei Rahni (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	board of directors characteristics content analysis environmental and social and corporate governance reporting sustainability reporting Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/1b8977b8d91e42a08957c89c7f889334
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spelling	oai:doaj.org-article:1b8977b8d91e42a08957c89c7f8893342021-11-04T19:54:44ZImpact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting2008-89142476-292X10.22103/jak.2019.12336.2729https://doaj.org/article/1b8977b8d91e42a08957c89c7f8893342019-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2274_517ea6c58ef2e786d42200ed39fcee76.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study investigates the effects of board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016. Method: Data was collected using document mining method and referring to databases. This is inferential with correlation-based statistical analysis research, based on structural equation model. Results: The results showed that among the eight variables explaining board of directors' characteristics, the ratios of non-executive members of the board, corporate ownership in the board, board of directors stability and number of women in the board have positive and significant impacts on ESG reporting; and CEO duality and level of education of the board have negative and significant impacts on ESG reporting. But the variables of the size of the board and the number of meetings of the board are uncorrelated with the ESG reporting. Conclusion: The results of the research hypotheses show many of the board of directors' characteristics have important role in the ESG reporting. This indicates the factors needed to be considered to improve the transparency of information.Esfandyar Malekian (Ph.D)Hossein Fakhari (Ph.D)Monir Jafaei Rahni (Ph.D)Shahid Bahonar University of Kermanarticleboard of directors characteristicscontent analysisenvironmental and social and corporate governance reportingsustainability reportingAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 2, Pp 77-112 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	board of directors characteristics content analysis environmental and social and corporate governance reporting sustainability reporting Accounting. Bookkeeping HF5601-5689
spellingShingle	board of directors characteristics content analysis environmental and social and corporate governance reporting sustainability reporting Accounting. Bookkeeping HF5601-5689 Esfandyar Malekian (Ph.D) Hossein Fakhari (Ph.D) Monir Jafaei Rahni (Ph.D) Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting
description	Objective: This study investigates the effects of board of directors' characteristics on environmental, social and corporate governance, ESG, reporting in the companies listed in the Tehran Stock Exchange during 2012-2016. Method: Data was collected using document mining method and referring to databases. This is inferential with correlation-based statistical analysis research, based on structural equation model. Results: The results showed that among the eight variables explaining board of directors' characteristics, the ratios of non-executive members of the board, corporate ownership in the board, board of directors stability and number of women in the board have positive and significant impacts on ESG reporting; and CEO duality and level of education of the board have negative and significant impacts on ESG reporting. But the variables of the size of the board and the number of meetings of the board are uncorrelated with the ESG reporting. Conclusion: The results of the research hypotheses show many of the board of directors' characteristics have important role in the ESG reporting. This indicates the factors needed to be considered to improve the transparency of information.
format	article
author	Esfandyar Malekian (Ph.D) Hossein Fakhari (Ph.D) Monir Jafaei Rahni (Ph.D)
author_facet	Esfandyar Malekian (Ph.D) Hossein Fakhari (Ph.D) Monir Jafaei Rahni (Ph.D)
author_sort	Esfandyar Malekian (Ph.D)
title	Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting
title_short	Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting
title_full	Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting
title_fullStr	Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting
title_full_unstemmed	Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting
title_sort	impact of board of directors' characteristics on environmental, social, and corporate governance reporting
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/1b8977b8d91e42a08957c89c7f889334
work_keys_str_mv	AT esfandyarmalekianphd impactofboardofdirectorscharacteristicsonenvironmentalsocialandcorporategovernancereporting AT hosseinfakhariphd impactofboardofdirectorscharacteristicsonenvironmentalsocialandcorporategovernancereporting AT monirjafaeirahniphd impactofboardofdirectorscharacteristicsonenvironmentalsocialandcorporategovernancereporting
_version_	1718444576047366144

Impact of Board of Directors' Characteristics on Environmental, Social, and Corporate Governance Reporting

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