文章基本信息

标题：The Impact of Board Structure on Voluntary Environmental and Energy Disclosure in an Emerging Market
本地全文：下载
作者：Siti Amalia ; Dadang Lesmana ; Yanzil Azizil Yudaruddin 等
期刊名称：International Journal of Energy Economics and Policy
电子版ISSN：2146-4553
出版年度：2022
卷号：12
期号：4
页码：430-438
DOI：10.32479/ijeep.13154
语种：English
出版社：EconJournals
摘要：This study aimed to investigate the effect of board structure on voluntary environmental and energy disclosure of listed firms in Indonesia. The study employed a one-step and two-step system generalized method of moments (GMM) using an unbalanced data panel of 356 non-finance companies. The findings showed that board size positively and significantly affected environmental and energy disclosure. Moreover, board independence negatively and significantly influenced environmental and energy disclosure, while women on board and CEO duality have an insignificant impact. The strategic implication showed that adding more members to the board of directors boosted voluntary environmental and energy disclosure.
关键词：Board Size;Board Independence;Women on Board;CEO Duality;Environmental and Energy Disclosure