EMMANUEL ANYIGBAH

Mr. EMMANUEL ANYIGBAH


Research Focus & Metrics

Academic Career Length

4Years (2023-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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15 February 2023 in Sustainability
Verified
Journal Article
Open access
PDF file
EAEMMANUEL ANYIGBAH
EMMANUEL ANYIGBAH
YKYusheng Kong
Yusheng Kong
Bless Kofi EdziahBless Kofi Edziah
Bless Kofi Edziah
AAAhotovi Thomas Ahoto
Ahotovi Thomas Ahoto
WAWilhelmina Seyome Ahiaku
Wilhelmina Seyome Ahiaku
This paper investigates the impact of board characteristics (such as board size, board independence, CEO Duality, board meetings, and committee) on corporate sustainability reporting (CSR) in China. Unlike previous studies, we examine this relationship in light of the three pillars of corporate sustainability reporting: economic, environmental, and social. Using both the Fully Modified Ordinary Least Square (FMOLS) and Dynamics Ordinary Least Square (DOLS) empirical models, our data, which comprises 9842 firm-year observations from both the Shanghai and Shenzhen stock exchanges covering the 2006–2019 fiscal periods, reveals that board independence, a larger board size, and a board sustainability committee promote CSR in the three CSR pillars. However, the study shows that CEO duality is more likely to impede CSR. While the current study seems to provide some understanding regarding the relationship between board characteristics and corporate sustainability reporting to corporate boards, regulators, and practitioners interested in advancing the course of CSR, some significant knowledge gaps still need to be explored in future studies. Future research may consider other board characteristics as well as explore other CSR indices like integrated reporting and triple-bottom-line approaches.