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The Impact of Board Structure on Voluntary Environmental and Energy Disclosure in an Emerging Market

Siti Amalia, Dadang Lesmana, Yanzil Azizil Yudaruddin and Rizky Yudaruddin
Additional contact information
Siti Amalia: Department of Economics Development, Mulawarman University, Samarinda, Indonesia,
Dadang Lesmana: Research and Development Agency, East Kutai, Indonesia,
Yanzil Azizil Yudaruddin: Department of Accounting, Balikpapan University, Balikpapan, Indonesia,

International Journal of Energy Economics and Policy, 2022, vol. 12, issue 4, 430-438

Abstract: This study aimed to investigate the effect of board structure on voluntary environmental and energy disclosure of listed firms in Indonesia. The study employed a one-step and two-step system generalized method of moments (GMM) using an unbalanced data panel of 356 non-finance companies. The findings showed that board size positively and significantly affected environmental and energy disclosure. Moreover, board independence negatively and significantly influenced environmental and energy disclosure, while women on board and CEO duality have an insignificant impact. The strategic implication showed that adding more members to the board of directors boosted voluntary environmental and energy disclosure.

Keywords: Board Size; Board Independence; Women on Board; CEO duality; environmental and energy disclosure (search for similar items in EconPapers)
JEL-codes: E44 M13 Q40 Q50 (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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