THE EFFECT OF DIVERSITY IN BOARD CHARACTERISTICS AND ACTIVITIES ON SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE: AN EMPIRICAL STUDY ACROSS 19 EUROPEAN COUNTRIES

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dc.contributor.authorعبدالملك مروان أحمد طويل
dc.date.accessioned2025-03-04T08:23:43Z
dc.date.available2025-03-04T08:23:43Z
dc.date.issued2024-12-29
dc.description.abstractRecognizing the growing responsibility of firms to support economic, environmental, and societal goals, this study aims to investigate the relationship between board characteristics in terms of size, independence, gender diversity, tenure, CEO duality, and the presence of CSR committees—and the level of SDGs disclosures. The study uses a dataset from "Asset4-Refinitiv Eikon" and related Websites of 1,886 firms across 19 European countries, encompassing 5,656 firm-year observations from 2019 to 2022, it employs panel data techniques and includes Pooled OLS regression to test study hypotheses. The study's findings have both theoretical and practical implications, offering valuable insights for enhancing a specified framework of corporate governance to better align with sustainability goals. The results reveal a significant impact of board size, gender diversity, CEO duality, and CSR committees on SDGs disclosures, indicating that larger, more diverse boards, independent chairmen, with dedicated CSR committees are more likely to enhance transparency and meet stakeholder expectations. Conversely, no significant relationship was found between board independence, and tenure regarding SDGs disclosures. These results contribute to the resource dependence, stakeholder, and agency theories by demonstrating how board characteristics and activities as a governance mechanism influence firm transparency and sustainability reporting. Therefore, firms, policymakers, and all stakeholders should take necessary procedures by aligning governance and sustainability practices with firms’ strategies, compliance with international standards, and strengthening regulatory and supervisory frameworks to support and enhance SDGs disclosures.
dc.identifier.urihttps://hdl.handle.net/20.500.11888/19960
dc.language.isoen
dc.publisherجامعة النجاح الوطنية
dc.supervisorعلاء الدين دويكات
dc.supervisorمعز أبو عليا
dc.titleTHE EFFECT OF DIVERSITY IN BOARD CHARACTERISTICS AND ACTIVITIES ON SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE: AN EMPIRICAL STUDY ACROSS 19 EUROPEAN COUNTRIES
dc.title.alternativeأثر التوع في خصائص وأنشطة مجلس الإدارة على الإفصاح عن أهداف التنمية المستدامة: دراسة عملية على 19 دولة أوروبية
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