Elements of corporate governance must be activated at all scales for the efficient functioning of a nation‘s capital market. The effectiveness of the board of directors depends on factors related to, for example, the composition of the board and its independence. This study aims to investigate...

This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from the UK FTSE 350 companies, the results show a statistically significant relationship between board independence, measured by...

This report examines how Australian company directors make sense of what they perceive as conflicting responsibilities and objectives, and to identify what they see as the main constraints on optimal board functioning. Sixty directors, either managing directors (n = 14), board chairs (n = 24) or...

Purpose – This paper examines how board evaluations have emerged as an important tool in public policy and corporate practice for enhancing board effectiveness.Design/methodology/approach – We review the extensive literature on effectiveness and the emerging literature on board evaluation to...

As there is inclusive evidence on relationship between board characteristics and firm performance in the Thai context, and mixed findings of this relationship are usually reported from previous studies, this study tries to clarify a reason for the mixed finding by determining the impact of board...

The objective of this study is to investigate the influence of an educationally diverse board on sustainability reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using the Global Reporting Initiative (GRI) guidelines to score...

The diversity disclosures by Canadian corporations are examined to show how references to ‘merit’ and ‘diversity’ are used strategically by many corporations to support the gendered status quo and to resist pressures to increase the representation of women on boards. References to...

Corporate governance scandals inevitably raise concerns about the extent to which corporate directors failed in their responsibility to monitor the corporation and its managers, especially in terms of the latter's' misdeeds. Corporate governance reforms strive to shore up directors' roles by...