Economic growth and carbon disclosure: Does board composition matter?

Jibriel Elsayih; Abdelmuttalab Amraaiyid; Abdullah Bugshan

doi:10.1016/j.ribaf.2024.102600

Economic growth and carbon disclosure: Does board composition matter?

Jibriel Elsayih
, Abdelmuttalab Amraaiyid
, Abdullah Bugshan

Research output: Contribution to journal › Article › peer-review

4 Citations (Scopus)

Abstract

The aim of this study is to examine the relationship between economic growth and carbon disclosure and whether board gender diversity and independence can play a role in such a relationship. Using a sample of all companies that were invited to participate in the CDP survey covering the period of 2011-2020, our results show that there is a positive and significant relationship between economic growth and disclosure of greenhouse emissions. In addition, the board diversity and independence have effects on this relationship. More specifically, the interaction between a number of female and independent boards with economic growth is negative and significant, suggesting a substitute role between carbon disclosure and the proportion of female and independent directors.

Original language	English
Article number	102600
Journal	Research in International Business and Finance
Volume	73
DOIs	https://doi.org/10.1016/j.ribaf.2024.102600
Publication status	Published - Jan 2025
Externally published	Yes

Bibliographical note

Publisher Copyright:
© 2024 Elsevier B.V.

UN SDGs

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

SDG 13 Climate Action

Keywords

Board composition
Carbon disclosure
Economic growth
Greenhouse gas emissions

Access to Document

10.1016/j.ribaf.2024.102600

Cite this

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title = "Economic growth and carbon disclosure: Does board composition matter?",

abstract = "The aim of this study is to examine the relationship between economic growth and carbon disclosure and whether board gender diversity and independence can play a role in such a relationship. Using a sample of all companies that were invited to participate in the CDP survey covering the period of 2011-2020, our results show that there is a positive and significant relationship between economic growth and disclosure of greenhouse emissions. In addition, the board diversity and independence have effects on this relationship. More specifically, the interaction between a number of female and independent boards with economic growth is negative and significant, suggesting a substitute role between carbon disclosure and the proportion of female and independent directors.",

keywords = "Board composition, Carbon disclosure, Economic growth, Greenhouse gas emissions",

author = "Jibriel Elsayih and Abdelmuttalab Amraaiyid and Abdullah Bugshan",

note = "Publisher Copyright: {\textcopyright} 2024 Elsevier B.V.",

year = "2025",

month = jan,

doi = "10.1016/j.ribaf.2024.102600",

language = "English",

volume = "73",

journal = "Research in International Business and Finance",

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T1 - Economic growth and carbon disclosure

T2 - Does board composition matter?

AU - Elsayih, Jibriel

AU - Amraaiyid, Abdelmuttalab

AU - Bugshan, Abdullah

PY - 2025/1

Y1 - 2025/1

N2 - The aim of this study is to examine the relationship between economic growth and carbon disclosure and whether board gender diversity and independence can play a role in such a relationship. Using a sample of all companies that were invited to participate in the CDP survey covering the period of 2011-2020, our results show that there is a positive and significant relationship between economic growth and disclosure of greenhouse emissions. In addition, the board diversity and independence have effects on this relationship. More specifically, the interaction between a number of female and independent boards with economic growth is negative and significant, suggesting a substitute role between carbon disclosure and the proportion of female and independent directors.

AB - The aim of this study is to examine the relationship between economic growth and carbon disclosure and whether board gender diversity and independence can play a role in such a relationship. Using a sample of all companies that were invited to participate in the CDP survey covering the period of 2011-2020, our results show that there is a positive and significant relationship between economic growth and disclosure of greenhouse emissions. In addition, the board diversity and independence have effects on this relationship. More specifically, the interaction between a number of female and independent boards with economic growth is negative and significant, suggesting a substitute role between carbon disclosure and the proportion of female and independent directors.

KW - Board composition

KW - Carbon disclosure

KW - Economic growth

KW - Greenhouse gas emissions

UR - https://www.scopus.com/pages/publications/85205718918

U2 - 10.1016/j.ribaf.2024.102600

DO - 10.1016/j.ribaf.2024.102600

M3 - Article

AN - SCOPUS:85205718918

SN - 0275-5319

VL - 73

JO - Research in International Business and Finance

JF - Research in International Business and Finance

M1 - 102600

ER -

Economic growth and carbon disclosure: Does board composition matter?

Abstract

Bibliographical note

UN SDGs

Keywords

Access to Document

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