Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

This study examines the influence of sustainable corporate governance on the materiality disclosure quality (MDQ) in integrated reporting in an international setting. Referring to stakeholder theory, we focus on gender diversity, sustainability committees, and sustainability-related executive compensation. Based on European and South African firms (672 firm-year observations) between 2014 and 2019, we found that board gender diversity and sustainability-related executive compensation were significantly positively linked to MDQ. However, the implementation of sustainability committees does not affect the MDQ. Thus, only specific sustainable corporate governance variables in concrete contexts may be related to integrated reporting decisions. We also included Chief Executive Officer (CEO) power (pay slice, ownership, and tenure) as a moderator variable due to the strategic impact of CEOs, based on upper echelons theory, and found that the link between our included sustainable corporate governance variables and MDQ was weakened. Our results are robust to several variations and provide valuable insights for research, business practice and future regulations on integrated reporting. In view of massive regulatory reform initiatives on sustainable corporate governance and integrated reporting, sustainability expertise (also with regard to CEOs) should be better addressed in boards of directors during the next years to come.
Original languageEnglish
JournalSustainable Development
Volume30
Issue number6
Pages (from-to)1655-1670
Number of pages16
ISSN0968-0802
DOIs
Publication statusPublished - 01.12.2022

Bibliographical note

Publisher Copyright:
© 2022 The Author. Sustainable Development published by ERP Environment and John Wiley & Sons Ltd.

DOI

Recently viewed

Publications

  1. Sustainability-Oriented Business Model Assessment—A Conceptual Foundation
  2. Demokratie und Differenz - Ein Beispiel, Demokratie zu gestalten
  3. Single-Item Screening for Agoraphobic Symptoms
  4. Many pathways toward sustainability
  5. Fast escape of hydrogen from gas cavities around corroding magnesium implants
  6. Active plasma resonance spectroscopy
  7. Organization: The Critical Journal of Organization, Theory and Society
  8. THE POLITICS OF SMELL AND THE MORALITY OF SIGHT
  9. § 2 Geltungsbereich
  10. Partizipative Führung an Schulen in Hamburg
  11. Abfall ist Wertstoff
  12. Prospects for Humanitarian Uses of Force
  13. Still Different After All These Years
  14. Christianity
  15. Ladwig, Bernd (2020): Politische Philosophie der Tierrechte
  16. Arbeitsmarktintegration von Geflüchteten – ein wissenschaftliches Projekt mit höchst praktischem Ziel
  17. کتاب ادبیات تطبیقی کودکان [Comparative Children's Literature]
  18. Survival at river banks
  19. The growth-welfare dialectic
  20. BYOD - Start in die nächste Generation
  21. Xelibri
  22. Influence of heat treatment on microstructure of hot extruded AZ31
  23. Atmospheric concentrations and air-sea exchanges of nonylphenol, tertiary octylphenol and nonylphenol monoethoxylate in the North Sea
  24. Feles
  25. Berufstätigkeit in unsicheren Ländern
  26. Der Westberliner "underground"
  27. Correction to
  28. Ludus non tollit abusum
  29. Die Qualität des Unterrichts an SINUS-Grundschulen
  30. Multidimensional Time and Income Poverty
  31. Ausschreibungen
  32. Syngritikē paidikē logotechnia
  33. Reading the invisible hand: Providence and equilibrium in religion and economics
  34. Should Companies Bid on their Own Brand in Sponsored Search ?
  35. Communication Regimes and Creativity
  36. Reduction of Sintering Distortion in Metal Binder Jetting
  37. The economic determinants of U.S. presidential approval
  38. Enhancement of the mechanical properties of semi-stationary bobbin tool friction stir welded joints in AA2219 through post-weld heat treatment
  39. Career Services zur Steigerung von Karriere-Ressourcen
  40. Arbeitsanweisungen verstehen
  41. Diskontierung von latenten Steuern
  42. Öko-Investment
  43. Was also ist gleichzeitig?
  44. Leistungsbilder
  45. Phenomena in Exile
  46. Science Communication as a Collective Intelligence Endeavor