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Impact of governance structures on environmental disclosures in the Middle East and Africa

Erhan Kilincarslan, Mohamed Elmagrhi Orcid Logo, Zezeng Li

Corporate Governance: The International Journal of Business in Society, Volume: ahead-of-print, Issue: ahead-of-print

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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DOI (Published version): 10.1108/cg-08-2019-0250

Abstract

Purpose – This study investigates the impact of corporate governance structures on environmental disclosure practices in the Middle East and Africa. Design/methodology/approach – The research model uses a panel dataset of 121 publicly listed (non-financial and non-utility) firms from 11 Middle East...

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Published in: Corporate Governance: The International Journal of Business in Society
ISSN: 1472-0701
Published: Emerald 2020
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URI: https://cronfa.swan.ac.uk/Record/cronfa53975
first_indexed 2020-04-17T13:41:14Z
last_indexed 2020-09-22T03:16:58Z
id cronfa53975
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spelling 2020-09-21T16:10:23.6923401 v2 53975 2020-04-17 Impact of governance structures on environmental disclosures in the Middle East and Africa 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2020-04-17 CBAE Purpose – This study investigates the impact of corporate governance structures on environmental disclosure practices in the Middle East and Africa. Design/methodology/approach – The research model uses a panel dataset of 121 publicly listed (non-financial and non-utility) firms from 11 Middle East and African (MEA) countries over the period 2010–2017, employs alternative dependent variables and regression techniques, and is applied to various sub-groups to improve robustness. Findings – The empirical results strongly indicate that MEA firms with high governance disclosures tend to have better environmental disclosure practices. The board characteristics of gender diversity, size, CEO/chairperson duality and audit committee size impact positively on MEA firms’ voluntary environmental disclosures, whereas board independence has a negative influence. Research limitations/implications – This study advances research on the relationship between corporate governance structures and environmental disclosure practices in MEA countries, but is limited to firms for which data are available from Bloomberg. Practical implications – The results have important practical implications for MEA policymakers and regulators. Given the positive impact of board gender diversity on firms’ environmental disclosures, policy reforms should aim to increase female directors. MEA corporations aiming to be more environmentally friendly should recruit females to top managerial positions. Originality value – This is thought to be the first study to provide insights from the efficiency and legitimation perspectives of neo-institutional theory to explain the relationship between MEA firms’ internal governance structures and environmental disclosures. Journal Article Corporate Governance: The International Journal of Business in Society ahead-of-print ahead-of-print Emerald 1472-0701 Corporate governance structures; environmental disclosures; board characteristics; Middle East and Africa. 11 5 2020 2020-05-11 10.1108/cg-08-2019-0250 COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University 2020-09-21T16:10:23.6923401 2020-04-17T10:44:29.4034755 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Erhan Kilincarslan 1 Mohamed Elmagrhi 0000-0003-3803-8496 2 Zezeng Li 3 53975__17080__b0cc88c8d10948f2ab4267e1ed4967c6.pdf Impact of Governance Structures on Environmental Disclosures in the Middle East and Africa.pdf 2020-04-17T11:22:33.2885205 Output 697472 application/pdf Accepted Manuscript true true English
title Impact of governance structures on environmental disclosures in the Middle East and Africa
spellingShingle Impact of governance structures on environmental disclosures in the Middle East and Africa
Mohamed Elmagrhi
title_short Impact of governance structures on environmental disclosures in the Middle East and Africa
title_full Impact of governance structures on environmental disclosures in the Middle East and Africa
title_fullStr Impact of governance structures on environmental disclosures in the Middle East and Africa
title_full_unstemmed Impact of governance structures on environmental disclosures in the Middle East and Africa
title_sort Impact of governance structures on environmental disclosures in the Middle East and Africa
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Erhan Kilincarslan
Mohamed Elmagrhi
Zezeng Li
format Journal article
container_title Corporate Governance: The International Journal of Business in Society
container_volume ahead-of-print
container_issue ahead-of-print
publishDate 2020
institution Swansea University
issn 1472-0701
doi_str_mv 10.1108/cg-08-2019-0250
publisher Emerald
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
document_store_str 1
active_str 0
description Purpose – This study investigates the impact of corporate governance structures on environmental disclosure practices in the Middle East and Africa. Design/methodology/approach – The research model uses a panel dataset of 121 publicly listed (non-financial and non-utility) firms from 11 Middle East and African (MEA) countries over the period 2010–2017, employs alternative dependent variables and regression techniques, and is applied to various sub-groups to improve robustness. Findings – The empirical results strongly indicate that MEA firms with high governance disclosures tend to have better environmental disclosure practices. The board characteristics of gender diversity, size, CEO/chairperson duality and audit committee size impact positively on MEA firms’ voluntary environmental disclosures, whereas board independence has a negative influence. Research limitations/implications – This study advances research on the relationship between corporate governance structures and environmental disclosure practices in MEA countries, but is limited to firms for which data are available from Bloomberg. Practical implications – The results have important practical implications for MEA policymakers and regulators. Given the positive impact of board gender diversity on firms’ environmental disclosures, policy reforms should aim to increase female directors. MEA corporations aiming to be more environmentally friendly should recruit females to top managerial positions. Originality value – This is thought to be the first study to provide insights from the efficiency and legitimation perspectives of neo-institutional theory to explain the relationship between MEA firms’ internal governance structures and environmental disclosures.
published_date 2020-05-11T05:04:05Z
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score 11.365585

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