Articlegold2022

How do Independent Directors View Carbon Information Disclosure? Evidence From China

Haroon ur Rashid Khan · Waqas Bin Khidmat · Osama M. Al-Hares · Sadia Awan · Kashif Saleem

24 citations0/0 files storedFrontiers in Environmental Science

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

Abstract

This study examines the effect of independent directors on carbon information disclosure (CID) in China from 2011 to 2017. Additionally, this study investigates the effect of independent director’s attributes (gender, academic experience, and political connection) on the CID. To test our hypothesis, we collected data of 511 Chinese listed firms. The empirical results show that independent directors have a positive influence on the CID. Moreover, the independent female directors, independent academic directors and independent politically connected directors also enhances the CID. Our findings offer shareholders, regulators, and other stakeholders an integrating perspective on motivating firms to disclose high quality carbon information.

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References

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