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The impact of board characteristics on integrated reporting: case of European companies

Ghazi Zouari () and Kawther Dhifi ()
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Ghazi Zouari: University of Sfax
Kawther Dhifi: University of Sfax

International Journal of Disclosure and Governance, 2021, vol. 18, issue 1, No 7, 83-94

Abstract: Abstract Within the theoretical framework of corporate governance, this article examines the impact of the characteristics of the board of directors on the level of disclosure of financial and non-financial information in integrated reporting. This effect is sensitive to national legal systems. To this end, the present empirical study was based on a sample of 431 European firms belonging to common or civil law for the period spanning 2012 and 2019. The results of the linear regressions corroborate the existence of relationships between the independence of board members, CEO duality, as well as the size of the board of directors and integrated reporting.

Keywords: Corporate governance; Board of directors; Integrated reporting; Legal system; Stoxx Europe 600 index (search for similar items in EconPapers)
JEL-codes: G32 G38 M48 (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1057/s41310-021-00105-5

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