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The Impact of Board Environmental Expertise and Social Engagement on Firm Environmental Performance

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posted on 2025-03-18, 14:29 authored by Daehyun Kim, Michael J Marin, Gordon Richardson, Steven Salterio, Albert Tsang
Corporate governance quality significantly impacts firm environmental performance. This study examines the effects of board environmental expertise (BEE), board social engagement (BSE), and traditional governance mechanisms (GOV) on sustainability. Analyzing 600 US-listed firms from 2010-2015, findings show that GOV, BEE, and BSE each positively affect environmental scores. Establishing a CSR committee and appointing a CSO further enhance sustainability, highlighting the role of board composition in improving environmental outcomes.<p></p>

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  • English

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Copyright, Accountability in a Sustainable World Quarterly, CARE Center for Accounting Research and Education

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