文章基本信息

标题：Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms
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作者：Muhammad Kaleem Khan ; R. M. Ammar Zahid ; Adil Saleem 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2021
卷号：13
期号：19
页码：10662
DOI：10.3390/su131910662
语种：English
出版社：MDPI, Open Access Journal
摘要：This research contributes to the existing corporate governance (CG) and social and environmental accountability (SEA) literature by exploring the impact of CG mechanisms (board independence, board size, CEO duality, and board gender diversity) on Chinese firms’ environmental performance, sustainability performance, and environmental information disclosures (EID). Furthermore, the investigation consequently ascertains the amount to which the CG–SEA connection is influenced by CEO qualities. Using a dynamic model of a SysGMM regression model, we found that board size, independence, and gender diversity in board and CEO duality are all favorably connected to Chinese enterprises’ environmental performance over a window of 10 years (2010–2019). Additionally, our findings imply that the analyzed CEO characteristics positively moderate the relationship between CG and SEA. Our findings have significant consequences for all stakeholders, including environmentalists, corporate regulators, CEOs, policymakers, and regulators.
关键词：corporate governance; board composition; CEO duality; environmental performance; sustainability performance; environmental information disclosures