How do Independent Directors View Carbon Information Disclosure? Evidence From China
This study examines the effect of independent directors on carbon information disclosure (CID) in China from 2011 to 2017. Additionally, this study investigates the effect of independent director’s attributes (gender, academic experience, and political connection) on the CID. To test our hypothesis,...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Frontiers Media S.A.
2022-04-01
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| Series: | Frontiers in Environmental Science |
| Subjects: | |
| Online Access: | https://www.frontiersin.org/articles/10.3389/fenvs.2022.853590/full |
| _version_ | 1811181858904342528 |
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| author | Haroon Ur Rashid Khan Waqas Bin Khidmat Osama Al Hares Sadia Awan Kashif Saleem |
| author_facet | Haroon Ur Rashid Khan Waqas Bin Khidmat Osama Al Hares Sadia Awan Kashif Saleem |
| author_sort | Haroon Ur Rashid Khan |
| collection | DOAJ |
| description | This study examines the effect of independent directors on carbon information disclosure (CID) in China from 2011 to 2017. Additionally, this study investigates the effect of independent director’s attributes (gender, academic experience, and political connection) on the CID. To test our hypothesis, we collected data of 511 Chinese listed firms. The empirical results show that independent directors have a positive influence on the CID. Moreover, the independent female directors, independent academic directors and independent politically connected directors also enhances the CID. Our findings offer shareholders, regulators, and other stakeholders an integrating perspective on motivating firms to disclose high quality carbon information. |
| first_indexed | 2024-04-11T09:23:51Z |
| format | Article |
| id | doaj.art-ab5813bcd3994af6be6dcff5014aead9 |
| institution | Directory Open Access Journal |
| issn | 2296-665X |
| language | English |
| last_indexed | 2024-04-11T09:23:51Z |
| publishDate | 2022-04-01 |
| publisher | Frontiers Media S.A. |
| record_format | Article |
| series | Frontiers in Environmental Science |
| spelling | doaj.art-ab5813bcd3994af6be6dcff5014aead92022-12-22T04:32:05ZengFrontiers Media S.A.Frontiers in Environmental Science2296-665X2022-04-011010.3389/fenvs.2022.853590853590How do Independent Directors View Carbon Information Disclosure? Evidence From ChinaHaroon Ur Rashid Khan0Waqas Bin Khidmat1Osama Al Hares2Sadia Awan3Kashif Saleem4Faculty of Business, University of Wollongong in Dubai, Dubai, UAEDepartment of Business Administration, Air University Islamabad, Kamra, PakistanFaculty of Business, University of Wollongong in Dubai, Dubai, UAESchool of Management, University of Science and Technology of China, Hefei, ChinaFaculty of Business, University of Wollongong in Dubai, Dubai, UAEThis study examines the effect of independent directors on carbon information disclosure (CID) in China from 2011 to 2017. Additionally, this study investigates the effect of independent director’s attributes (gender, academic experience, and political connection) on the CID. To test our hypothesis, we collected data of 511 Chinese listed firms. The empirical results show that independent directors have a positive influence on the CID. Moreover, the independent female directors, independent academic directors and independent politically connected directors also enhances the CID. Our findings offer shareholders, regulators, and other stakeholders an integrating perspective on motivating firms to disclose high quality carbon information.https://www.frontiersin.org/articles/10.3389/fenvs.2022.853590/fullGHG emissionscarbon information disclosureindependent directorsfemalepolitical experienceacademic experience |
| spellingShingle | Haroon Ur Rashid Khan Waqas Bin Khidmat Osama Al Hares Sadia Awan Kashif Saleem How do Independent Directors View Carbon Information Disclosure? Evidence From China Frontiers in Environmental Science GHG emissions carbon information disclosure independent directors female political experience academic experience |
| title | How do Independent Directors View Carbon Information Disclosure? Evidence From China |
| title_full | How do Independent Directors View Carbon Information Disclosure? Evidence From China |
| title_fullStr | How do Independent Directors View Carbon Information Disclosure? Evidence From China |
| title_full_unstemmed | How do Independent Directors View Carbon Information Disclosure? Evidence From China |
| title_short | How do Independent Directors View Carbon Information Disclosure? Evidence From China |
| title_sort | how do independent directors view carbon information disclosure evidence from china |
| topic | GHG emissions carbon information disclosure independent directors female political experience academic experience |
| url | https://www.frontiersin.org/articles/10.3389/fenvs.2022.853590/full |
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