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

被引：8
作者：
Khan, Haroon Ur Rashid [1 ]
Bin Khidmat, Waqas [2 ]
Awan, Sadia [3 ]
Al Hares, Osama [1 ]
Saleem, Kashif [1 ]
机构：
[1] Univ Wollongong Dubai, Fac Business, Dubai, U Arab Emirates
[2] Air Univ Islamabad, Dept Business Adm, Kamra, Pakistan
[3] Univ Sci & Technol China, Sch Management, Hefei, Peoples R China
来源：
FRONTIERS IN ENVIRONMENTAL SCIENCE | 2022年 / 10卷
关键词：
GHG emissions; carbon information disclosure; independent directors; female; political experience; academic experience; China; CORPORATE SOCIAL-RESPONSIBILITY; PERFORMANCE EMPIRICAL-EVIDENCE; GREENHOUSE-GAS EMISSIONS; BOARD GENDER DIVERSITY; VOLUNTARY DISCLOSURE; UPPER ECHELONS; FIRM-VALUE; DETERMINANTS; IMPACT; WOMEN;
D O I：
10.3389/fenvs.2022.853590
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
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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收藏
页数：13
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