Artículo

From board diversity to disclosure: A comprehensive review on board dynamics and ESG reporting

Resumen

This study aims to provide a comprehensive overview of scholarly work and discussion on board diversity and ESG reporting, leading to the identification of prominent themes and potential future research. Based on 144 articles from the Web of Science (WoS) database, the study adopts numerical and visualization techniques using the Vosviewer and Biblioshiny R-package to examine the extant literature from 2011 to 2023. The outcomes of the scientific bibliographic coupling identified three dominant themes: Theme 1, ‘Board Gender Diversity and Sustainability Reporting’; Theme 2, ‘Importance of Governance Structures in shaping reporting practices’ and Theme 3, ‘Factors Shaping Integrated Reporting’. The review concludes that board diversity supports environmental, social, and governance reporting and proves integral to sustainable corporate practices and context-specific strategies. Policymakers should design inclusive governance frameworks by recognizing the role of board diversity in enhancing ESG reporting quality, leading to regulatory reforms that encourage greater gender diversity and transparency in sustainability practices. As for businesses, having diverse boards enhances decision-making and innovation, improving ESG reporting quality and fostering better sustainability outcomes. Finally, for academia, the research provides a foundation for future studies on the intersection of board diversity and ESG reporting, particularly in exploring cultural and regional variations, as well as the role of technology in improving disclosure quality. Thus, this study is expected to have far-reaching implications for policymaking, business strategies, societal decisions, and academic research, which could eventually contribute to quality sustainability reporting and business sustainability.
Sundarasen, Sheela (36931158800); Kumar, Rajespari (59411004300); Tanaraj, Krishna (59228465800); Ali Alsmady, Ahnaf (56344624400); Rajagopalan, Usha (56146133000)
From board diversity to disclosure: A comprehensive review on board dynamics and ESG reporting
2024
10.1016/j.resglo.2024.100259
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85209105523&doi=10.1016%2fj.resglo.2024.100259&partnerID=40&md5=1c04837fabf925021843fed1fb89c0f6
Department of Accounting, Prince Sultan University, P.O.Box No. 66833, Rafha Street, Riyadh, 11586, Saudi Arabia; School of Accounting and Finance, Quest International University, No. 227, Jalan Raja Permaisuri Bainun, Perak, Ipoh, 30250, Malaysia; Department of Accounting, University of Tabuk, Al-Qadisiyah, Tabuk, 47334, Saudi Arabia; Department of Accounting, Prince Sultan University, P.O. Box 66833, Rafha Street, Riyadh, 11586, Saudi Arabia
All Open Access; Gold Open Access
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