Impact of board composition on ESG disclosure practices: A literature review

Authors

  • Mona Hida Laboratory of Finance, Banking, and Risk Management, Faculté des Sciencces Juridiques, Economiques et Sociales Ain Chock. Hassan II University, Casablanca, Morocco.
  • Hassan Bassidi Laboratory of Finance, Banking, and Risk Management, Faculté des Sciencces Juridiques, Economiques et Sociales Ain Chock. Hassan II University, Casablanca, Morocco.

DOI:

https://doi.org/10.71420/ijref.v1i3.25

Keywords:

Board composition, ESG reporting, Board size, Board independence, Board Gender Diversity, CEO Duality

Abstract

This literature review examines the influence of board composition factors, including board size, independence, gender diversity, and CEO duality, on Environmental, Social, and Governance (ESG) disclosure practices within corporate governance frameworks. Through a comprehensive analysis of the existing research, this study investigates how variations in board composition affect firms' ESG disclosure practices. Our literature review highlights mixed empirical evidence on the impact of board composition on ESG reporting. Moreover, prior research is mostly conducted in the context of developing countries, making empirical evidence from emerging economies scarce. Accordingly, we call for further empirical research to understand the real effect of board composition on ESG disclosure practices, especially in emerging economies.

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Published

2024-10-06

How to Cite

Hida, M., & Bassidi, H. (2024). Impact of board composition on ESG disclosure practices: A literature review. International Journal of Research in Economics and Finance, 1(3), 44–57. https://doi.org/10.71420/ijref.v1i3.25

Issue

Vol. 1 No. 3 (2024): October

Section

Articles

License

Copyright (c) 2024 Mona Hida, Hassan Bassidi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.