Empirical analysis identifies audit quality and gender diversity as key drivers of ethical disclosure in mining firms, suggesting improvements for governance.
Key Points
Audit quality, board size, and board gender diversity enhance corporate ethical value disclosure, promoting accountability.
Findings reveal a statistically significant positive impact from audit quality and board gender diversity, enhancing transparency and trust.
Observational analysis of 56 mining companies over five years employed multiple regression on panel data to assess governance effects.
Significance lies in bridging governance structures with ethical disclosures, highlighting best practices for a moral business environment.