TY - JOUR
T1 - Do board characteristics impact greenwashing?
T2 - Moderating role of CSR committee
AU - Ma, Yiming
AU - Ahmad, Muhammad Ishfaq
N1 - © 2024 Published by Elsevier Ltd.
PY - 2024/10/30
Y1 - 2024/10/30
N2 - The study examines the role of board characteristics (board gender diversity, independence, and foreign-experienced directors) on greenwashing with the corporate social responsibility (CSR) committee as moderator. The study employed data for the period 2014-2023 drawn from CSMAR and infinitive database. Regression analysis was performed and the results revealed that board gender diversity, independence, and foreign-experienced directors negatively influence greenwashing among Chinese listed firms. Additionally, the CSR committee negatively moderates the board characteristics-greenwashing relationship. The study offers important implications for practitioners and regulators.
AB - The study examines the role of board characteristics (board gender diversity, independence, and foreign-experienced directors) on greenwashing with the corporate social responsibility (CSR) committee as moderator. The study employed data for the period 2014-2023 drawn from CSMAR and infinitive database. Regression analysis was performed and the results revealed that board gender diversity, independence, and foreign-experienced directors negatively influence greenwashing among Chinese listed firms. Additionally, the CSR committee negatively moderates the board characteristics-greenwashing relationship. The study offers important implications for practitioners and regulators.
U2 - 10.1016/j.heliyon.2024.e38743
DO - 10.1016/j.heliyon.2024.e38743
M3 - Article
C2 - 39640599
SN - 2405-8440
VL - 10
JO - Heliyon
JF - Heliyon
IS - 20
M1 - e38743
ER -