Article2020

Influence of board characteristics on TBL reporting

Sandira Nursimloo · Dineshwar Ramdhony · Oren Mooneeapen

49 citations0/0 files storedCorporate Governance

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

Purpose This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand. Design/methodology/approach Content analysis is used to create reporting indexes for 2016 and 2017, which serve as proxy for TBL reporting. Regression analysis is then used to investigate the association between board characteristics and TBL reporting, along with its separate components. Findings This paper finds significant positive associations of TBL with profitability and firm size; environmental bottom line with board size and profitability; social bottom line with board size, profitability and firm size; and economic bottom line (ECO) with firm size. A significant negative association is found between ECO and leverage. Practical implications This study provides incentives for companies to adopt TBL reporting as the findings show a positive association between the extent of reporting and profitability. This implies that companies should improve their level of reporting while ensuring that voluntary disclosures show a true and fair view to maintain a healthy relationship with their stakeholders. Originality/value To the best of the authors’ knowledge, this study is the first attempt to investigate TBL reporting along with its separate dimensions in the NZ context. It takes into account recent changes that occurred in the corporate environment in New Zealand as well as new practices that emerged in the world, especially the diffusion of the Global Reporting Initiative and the International Integrating Reporting Council Framework.

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References

2009Women in the boardroom and their impact on governance and performance☆2001Shareholder value, stakeholder management, and social issues: what's the bottom line?1995INSTRUMENTAL STAKEHOLDER THEORY: A SYNTHESIS OF ETHICS AND ECONOMICS 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 1996Some determinants of social and environmental disclosures in New Zealand companies 2005The impact of culture and governance on corporate social reporting 2011Beyond the Glass Ceiling: Does Gender Matter?2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms

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