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Board centrality and environmental disclosures: Evidence from the polluting Industries in China

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  • Li, Wenqin
  • Benkraiem, Ramzi
  • Ding, Rong
  • Saadi, Samir
  • Zhang, Ziyang (John)

Abstract

We examine the association between board centrality and corporate environmental disclosure using hand-collected data from Chinese-listed firms in heavily polluting industries. We find that board centrality has a positive effect on corporate environmental disclosure. We also show that this positive effect emanates from the critical role of the board in monitoring and resource distribution, and its incentive to promote information transparency. Our results, which are robust to a set of robustness checks, have important implications for both regulators and investors.

Suggested Citation

  • Li, Wenqin & Benkraiem, Ramzi & Ding, Rong & Saadi, Samir & Zhang, Ziyang (John), 2024. "Board centrality and environmental disclosures: Evidence from the polluting Industries in China," Emerging Markets Review, Elsevier, vol. 60(C).
    • Handle: RePEc:eee:ememar:v:60:y:2024:i:c:s1566014124000414
    DOI: 10.1016/j.ememar.2024.101146
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