Please use this identifier to cite or link to this item: https://doi.org/10.3390/su10072578
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dc.titleBoard governance and sustainability disclosure: A cross-sectional study of Singapore-listed companies
dc.contributor.authorHu, M
dc.contributor.authorLoh, L
dc.date.accessioned2020-09-09T03:09:43Z
dc.date.available2020-09-09T03:09:43Z
dc.date.issued2018
dc.identifier.citationHu, M, Loh, L (2018). Board governance and sustainability disclosure: A cross-sectional study of Singapore-listed companies. Sustainability (Switzerland) 10 (7) : 2578. ScholarBank@NUS Repository. https://doi.org/10.3390/su10072578
dc.identifier.issn20711050
dc.identifier.urihttps://scholarbank.nus.edu.sg/handle/10635/175052
dc.description.abstractThis paper aims to investigate the relationship between board governance and sustainability disclosure in Singapore. Regression analysis is performed using cross-sectional data of Singapore-listed companies to examine the relationship between sustainability disclosure and various board governance factors, including board capacity, board independence, and board incentive. The findings show the presence of significant associations between board governance and sustainability disclosure. In terms of board capacity, companies with larger board sizes and a higher number of board meetings are more likely to practice sustainability reporting, and their reporting qualities are higher. For board independence, the percentage of independent directors positively impacts the firm's reporting probability and quality on sustainability in Singapore. For board incentives, the practice of long-term incentives for executive directors can significantly improve both the probability and quality of sustainability reporting. The study adds to the literature on corporate governance and sustainability disclosure. It provides empirical evidence and guidance for firms and policy-makers in Singapore and beyond on how sustainability disclosure can be improved through robust board governance. © 2018 by the authors.
dc.sourceUnpaywall 20200831
dc.subjectfirm size
dc.subjectgovernance approach
dc.subjectincentive
dc.subjectpolicy making
dc.subjectsustainability
dc.subjectSingapore [Southeast Asia]
dc.typeArticle
dc.contributor.departmentDEAN'S OFFICE (BIZ)
dc.contributor.departmentSTRATEGY AND POLICY
dc.description.doi10.3390/su10072578
dc.description.sourcetitleSustainability (Switzerland)
dc.description.volume10
dc.description.issue7
dc.description.page2578
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