Impact of board independence on the quality of community disclosures in annual reports

Kemi C. Yekini*, Ismail Adelopo, Panagiotis Andrikopoulos, Sina Yekini

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE 350 companies the results indicate a statistically significant relationship between board independence, as measured by the proportion of nonexecutive directors, and the quality of community disclosures, while holding constant other corporate governance and firm specific variables. The study indicates that companies with more non-executive directors are likely to disclose higher quality information on their community activities than others. This finding offers important insights to policy makers who are interested in achieving optimal board composition and furthers our understanding of the firm's interaction with its corporate and extended environment through high-quality disclosures. The originality of this paper lies in the fact that it is the first to specifically examine the relationship between outside directors and community disclosures in annual reports. The paper contributes both to the corporate governance and community disclosure literature.

Original languageEnglish
Pages (from-to)249-267
Number of pages19
JournalAccounting Forum
Issue number4
Publication statusPublished - 1 Dec 2015

Bibliographical note

Publisher Copyright:
© 2015 Elsevier Ltd.


  • Board composition
  • Community disclosures
  • Corporate governance
  • Disclosure quality
  • Non-executive directors
  • Panel study
  • Stakeholders theory


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