从家庭到会议室:婚姻状况及其对环境、社会和治理信息披露的影响

IF 4.8 Q1 BUSINESS Business Strategy and Development Pub Date : 2024-06-28 DOI:10.1002/bsd2.402
Hamzeh Al Amosh
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引用次数: 0

摘要

本文以约旦为研究背景,探讨了董事会成员的婚姻状况与组织的环境、社会和治理(ESG)信息披露之间的关系。该研究以既有的治理理论(主要是代理理论、管理理论和社会认同理论)为基础,为公司治理视角的讨论增添了一个新的维度。研究样本包括 2012 年至 2021 年在安曼斯托克交易所上市的 81 家非金融公司。研究结果表明,已婚董事会成员与环境、社会和公司治理信息披露之间存在明显的正相关关系,这表明他们在个人生活中做出了规范性承诺,这种承诺延伸到他们作为公司管理者的角色中,影响着公司的可持续发展和道德治理。相反,研究结果并没有表明单身董事会成员与环境、社会和治理信息披露之间存在关系。这项研究强调了考虑董事会成员的个人特质对形成公司治理和环境、社会和公司治理实践的重要性。此外,研究还鼓励从更广阔的视角看待多样化的个人背景如何通过倡导反映多样化婚姻状况和对家庭价值观的承诺的董事会来增强组织内的可持续性和道德价值观,这不仅有利于股东,也有利于整个社会。
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From home to boardroom: Marital status and its influence on ESG disclosure

This research article investigates the relationship between the marital status of board members and organizations' environmental, social, and governance (ESG) disclosure, with Jordan as the study context. The investigation, grounded in established governance theories, primarily agency theory, stewardship theory, and social identity theory, adds a novel dimension to the discourse on corporate governance perspective. The study sample included 81 nonfinancial companies listed on the Amman stoke exchange from 2012 to 2021. The findings disclose a pronounced positive relationship between married board members and ESG disclosure separately and collectively, pointing to a normative commitment emanating from their personal lives that extends into their roles as corporate stewards, influencing corporate sustainability, and ethical governance. Conversely, the results did not indicate a relationship between single board members and ESG disclosure. The study underscores the importance of considering the personal attributes of board members in shaping corporate governance and ESG practices. Also, it encourages a broader perspective on how diverse personal backgrounds can enhance sustainability and ethical values within organizations by advocating for boards that reflect diverse marital statuses and a commitment to family values, benefitting not only shareholders but also society at large.

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来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
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