Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa

Naiping Zhu; Abednego Osei; Andrew Osei Agyemang

doi:10.1002/csr.2822

journal article May 01, 2024

Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa

Naiping Zhu

Abednego Osei

Andrew Osei Agyemang

Corporate Social Responsibility and Environmental Management Vol. 31 No. 5 pp. 4759-4771 · Wiley

View at Publisher Save 10.1002/csr.2822

Abstract

AbstractThe study builds and extends on the literature on the environment, corporate governance, and sustainability by examining how board attributes impact environmental sustainability disclosure (ESD) and, if so, whether each of the two strands of board attributes, namely, board diversity and structural attributes, influence ESD for manufacturing firms in the sub‐Saharan Africa (SSA) region. Based on insights drawn from the human capital theory and board composition, the study developed a model that connects board attributes with ESD. Using a sample of 200 manufacturing firms from 2010 to 2022, the study found an inverse link between gender diversity and ESD, whereas a positive connection was seen between foreign nationals and ESD. Regarding structural attributes, an inverse link was found between board size and ESD, while a positive connection exists between the separation of the board chair from the chief executive officer and ESD. In summary, the findings urge policymakers in the SSA region to strengthen policies on board diversity and structural attributes to promote ESD. Moreover, the findings advise the board of directors to ensure effective and transparent disclosure of environmental‐related issues to stakeholders to guarantee sustainable reporting practices.

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Metrics

61

Citations

55

References

Details

Published: May 01, 2024
Vol/Issue: 31(5)
Pages: 4759-4771
License: View

Authors

N

Naiping Zhu

School of Finance and Economics Jiangsu University Zhenjiang China

A

Abednego Osei

School of Finance and Economics Jiangsu University Zhenjiang China

A

Andrew Osei Agyemang

School of Finance and Economics Jiangsu University Zhenjiang China; School of Business SDD – University of Business and Integrated Development Studies Wa Ghana

Funding

National Social Science Fund of China Award: 20BGL099

Cite This Article

Naiping Zhu, Abednego Osei, Andrew Osei Agyemang (2024). Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa. Corporate Social Responsibility and Environmental Management, 31(5), 4759-4771. https://doi.org/10.1002/csr.2822

Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub‐Saharan Africa

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