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

Auteurs

  • 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.

Mots-clés :

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

Résumé

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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Publiée

2024-10-06

Comment citer

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. Consulté à l’adresse https://ijref.org/index.php/public/article/view/25

Numéro

Vol. 1 No 3 (2024): Octobre

Rubrique

Articles

Licence

© Mona Hida, Hassan Bassidi 2024

Creative Commons License

Ce travail est disponible sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale - Pas de Modification 4.0 International.