Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets

• 發表在: Journal of Accounting Literature
• 主要作者: 2-s2.0-105000223404
• 格式: Article
• 語言: English
• 出版: Emerald Publishing 2025
• 在線閱讀: https://www.scopus.com/inward/record.uri?eid=2-s2.0-105000223404&doi=10.1108%2fJAL-07-2023-0126&partnerID=40&md5=b15a045c96a27c9812091a9ac4ead78b

Purpose: This study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure. Design/methodology/approach: The results of 22 empirical investigations on the association between board qualities and carbon emission disclosure are synthesised using a meta-analysis approach. Inclusion and exclusion criteria are established, and search strategies are devised to locate relevant material. Data extraction entails gathering important information such as the names of the authors, variables and correlation coefficients. Fisher's z-transformation is used to compute and synthesise effect sizes and assumptions, sensitivity testing and subgroup analysis are performed to assess the robustness of the findings. Findings: A substantial association was discovered between board characteristics and carbon emission disclosure. Board independence and gender diversity revealed small to medium-strength positive relationships, whilst board size had a medium-strength positive correlation. The study periods varied from 2011 to 2022, with 2018 having the most studies. However, highly heterogeneous groups were discovered; further subgroup analyses were then carried out to sort out this issue. Research limitations/implications: Several limitations were recognised due to the limited number of studies and heterogeneity, although subgroup analysis was used to reduce the influence of heterogeneity. To investigate alternate outcomes, more analysis of the heterogeneity level and potential modifications to the model assumptions may be required. Practical implications: Companies should consider board size, independence and gender diversity when formulating long-term competitive strategies in the climate change movement. These characteristics can aid in bridging information gaps and garnering stakeholder support for carbon-reduction initiatives. Originality/value: This meta-analysis addresses a gap in the literature by addressing prior studies' conflicting and inconsistent findings on the association between board characteristics and carbon emission disclosure. It employs a rigorous approach and synthesis strategy to provide a thorough and robust understanding of the crucial role of board characteristics in carbon emission disclosure. © 2023, Emerald Publishing Limited.