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The influence of board size and board independence on triple bottom line reporting

Author

Listed:
  • Ahmad Hakimi Tajuddin
  • Shabiha Akter
  • Rasidah Mohd-Rashid
  • Waqas Mehmood

Abstract

Purpose - The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices. Design/methodology/approach - This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components. Findings - The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders. Originality/value - The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

Suggested Citation

  • Ahmad Hakimi Tajuddin & Shabiha Akter & Rasidah Mohd-Rashid & Waqas Mehmood, 2023. "The influence of board size and board independence on triple bottom line reporting," Arab Gulf Journal of Scientific Research, Emerald Group Publishing Limited, vol. 42(3), pages 1026-1043, August.
    • Handle: RePEc:eme:agjsrp:agjsr-02-2023-0061
    DOI: 10.1108/AGJSR-02-2023-0061
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