CSR Disclosure Quality, Role of NEDs

Kemi C. Yekini

doi:10.1007/978-3-031-25984-5_343

CSR Disclosure Quality, Role of NEDs

Kemi C. Yekini

Accounting and Finance

Research output: Chapter in Book/Published conference output › Entry for encyclopedia/dictionary

Abstract

Myriad studies have documented that organizations with more nonexecutive directors (NED) disclose higher quality information than others (Yekini et al. 2015, 2017). For example, Yekini et al. (2015) examined the impact of board composition on corporate community involvement disclosure (CCID) for a sample of UK-listed companies and found that having more NEDs on the corporate board enhances corporate social responsibility (CSR) disclosure quality. This finding provides insights to policymakers who are desirous of achieving optimal board composition. The finding also broadens our perception of the firm’s interaction with its corporate and extended environment through high-quality disclosures.

Original language	English
Title of host publication	Encyclopedia of Sustainable Management
Editors	S O Idowu, R Schmidpeter, N Capaldi, L Zu, M Del Baldo, R Abreu
Publisher	Springer
Pages	1045–1046
ISBN (Electronic)	9783031259845
ISBN (Print)	9783031259838
DOIs	https://doi.org/10.1007/978-3-031-25984-5_343
Publication status	Published - 30 Nov 2022

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

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10.1007/978-3-031-25984-5_343

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AB - Myriad studies have documented that organizations with more nonexecutive directors (NED) disclose higher quality information than others (Yekini et al. 2015, 2017). For example, Yekini et al. (2015) examined the impact of board composition on corporate community involvement disclosure (CCID) for a sample of UK-listed companies and found that having more NEDs on the corporate board enhances corporate social responsibility (CSR) disclosure quality. This finding provides insights to policymakers who are desirous of achieving optimal board composition. The finding also broadens our perception of the firm’s interaction with its corporate and extended environment through high-quality disclosures.

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CSR Disclosure Quality, Role of NEDs

Abstract

UN SDGs

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CSR Disclosure Quality Measurement

Making Sense of CSR Reports: A Methodological Perspective from Semiotics

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