The role of the board of directors and the sharia supervisory board on sustainability reports

Rita Wijayanti · Doddy Setiawan

41 citations0/0 files storedJournal of Open Innovation Technology Market and Complexity

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Islamic Finance and Banking Studies

Abstract

This study aimed to investigate the impact of Board of Directors and Sharia Supervisory Board (SSB) characteristics on sustainability reporting in global Islamic banks. A sample of 136 Islamic banks (IB) was examined, encompassing 536 observations from 2018 to 2021. Sustainability reporting was measured using an index developed by A. Jan et al. (2019), which modified the Global Reporting Initiative standards to suit the characteristics of Sharia-compliant financial institutions. The data was analyzed using a panel data estimation technique known as the Random Effects Model. The study findings revealed that certain board characteristics, such as the size of the Board of Directors, independence of the Board of Directors, size of the SSB, and cross-membership in the SSB, had a positive influence on sustainability reporting in Islamic banks. Additionally, board meetings of the Board of Directors were found to have a negative effect on sustainability reporting. These findings provide valuable insights for companies and policymakers, enhancing their understanding of the board composition that encourages firms to pursue reporting strategies based on sustainable development. Overall, the study contributes to the existing literature by examining the relationship between board attributes and sustainability reporting, particularly from an Islamic perspective.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2014The Impact of Corporate Sustainability on Organizational Processes and Performance 2005The impact of culture and governance on corporate social reporting 2001A Stakeholder Approach to Strategic Management 2013Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector 2016The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector 2020Board Diversity and Corporate Social Responsibility: Empirical Evidence from France 2017The Influence of Board Composition on Sustainable Development Disclosure

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