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September 10, 2025

The Role of the Board on Sustainability Disclosure

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Authors

ASAhmet SarıKing Fahd University of Petroleum and MineralsRHRetnoningrum Hidayah

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Implication

Quantitative analysis reveals that capital structure negatively affects sustainability disclosure, with board size moderating this relationship.

Key Points

  • Capital structure negatively impacts sustainability disclosure, suggesting financial conditions can hinder transparency.
  • In a sample of 15 companies from energy and essential materials sectors, findings indicate that larger boards may weaken this negative impact.
  • Moderated regression analysis (MRA) was conducted using secondary data from financial and sustainability reports to quantify these relationships.
  • These insights can inform future studies exploring wider sectors and the role of share ownership on sustainability practices.

Cite This Study

Sarı et al. (2024) studied this question.

synapsesocial.com/papers/68c2443bb210217d647aa516https://doi.org/10.33830/iscebe.v1i1.3516
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Also Consider

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  1. 1SUSTAINABILITY DISCLOSURE IN MANUFACTURING COMPANIES: THE ROLE OF BOARD OF COMMISSIONERS SIZE, DIRECTORS’ SIZE, AND AUDIT COMMITTEE SIZE AS GOVERNANCE COMPONENTS2025
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  3. 3The Influence of Good Corporate Governance and Profitability on Sustainability Report Disclosure with Firm Size as A Moderating Variable (A Study Case on Banking Sector in Indonesia 2018-2023)2025
  4. 4The Effect of Media Exposure, Company Size and Board Size on Carbon Emission Disclosure as A Moderating Variable2025
  5. 5THE ROLE OF CORPORATE GOVERNANCE IN MODERATING THE RELATIONSHIP BETWEEN FINANCIAL PERFORMANCE RATIOS AND DISCLOSURE OF SUSTAINABILITY REPORTING TO STOCK PRICES2025