Board Characteristics and Environmental Disclosure; A Review of Literatures

Abstract

The function of corporate governance in reducing agency expenses is critical. Corporate boards are responsible for overseeing management and ensuring that the interests of principals and agents are aligned. Boards are accountable for the care and diligence that brings financial control to corporate enterprises, ensuring profitability. This paper focuses on a thorough evaluation of the literature on board characteristics and its role on environmental disclosure. board characteristics variables such as board size, board independence and board gender were discussed in this paper. A descriptive research design is used in this study. When picking different types of board characteristics literature reviews, random sampling is used. The review of literature for this study spans the years 2012 to 2021. The time period is chosen for the sake of convenience sampling. The findings shows that majority of the reviews studies shows that board size, board independence and board gender all have a favorable impact on environmental disclosure.