摘要：This study examines the relationship between board characteristics and quality of environmental reporting. An empirical analysis of time series cross sectional data from twenty one environmentally sensitive firms was conducted using logistic regression with the aid of SPSS Version 17.0. Content analysis of the annual reports for the years 2005-2009 was employed to ascertain firms that disclose quality environmental reports. The various board mechanisms except for gender mix were identified to have significant influences on environmental reporting. An inverse relationship was also identified between the board size and the dependent variable. The study provides useful insights to management and researchers on the practical implications of board dynamics on environmental concerns and recommends further research into other explanatory factors exogenous to the model used in this study.
其他摘要：This study examines the relationship between board characteristics and quality of environmental reporting. An empirical analysis of time series cross sectional data from twenty one environmentally sensitive firms was conducted using logistic regression with the aid of SPSS Version 17.0. Content analysis of the annual reports for the years 2005-2009 was employed to ascertain firms that disclose quality environmental reports. The various board mechanisms except for gender mix were identified to have significant influences on environmental reporting. An inverse relationship was also identified between the board size and the dependent variable. The study provides useful insights to management and researchers on the practical implications of board dynamics on environmental concerns and recommends further research into other explanatory factors exogenous to the model used in this study.
