Board centrality and environmental disclosures: Evidence from the polluting Industries in China

Wenqin Li, Ramzi Benkraiem, Rong Ding, Samir Saadi and Zhang, Ziyang (John)

Emerging Markets Review, 2024, vol. 60, issue C

Abstract: We examine the association between board centrality and corporate environmental disclosure using hand-collected data from Chinese-listed firms in heavily polluting industries. We find that board centrality has a positive effect on corporate environmental disclosure. We also show that this positive effect emanates from the critical role of the board in monitoring and resource distribution, and its incentive to promote information transparency. Our results, which are robust to a set of robustness checks, have important implications for both regulators and investors.

Keywords: Board centrality; Environmental disclosures; Heavily polluting industries; China; Emerging markets (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ememar:v:60:y:2024:i:c:s1566014124000414

DOI: 10.1016/j.ememar.2024.101146

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