Abstract
This paper focuses on the relationship between the characteristics of the board of directors and the environmental disclosure in the industrial companies listed on the Amman Stock Exchange in Jordan for the period of 2014-2017. A total of 63 industrial companies were studied using three variables: the board size,board independence,board ownership, in addition to the control variable firm size.In order to achieve the objectives of the study, a measure of the level of environmental disclosure was used in the annual reports of the companies under study. The present study was based on the panel data to test the hypotheses of the study. The study found that the general trend of the level of environmental disclosure during the years (2014-2017) was increase. This is as a result of increasing awareness among Jordanian industrial companies of the importance of environmental disclosure. The level of environmental disclosure is still relatively low compared to developed countries. The study also found a positive relationship between the board size, the board ownership, the firm size and the level of environmental disclosure.
Highlights
In recent years, the negative environmental impact of economic development has become a matter of public concern in different parts of the world.After noting the many risks that have affected the environment as a result of the tremendous development in the field of industrial technological,Which ledto increased demand for environmental disclosure for companies, considering that environmental disclosure is a tool to provide environmental information to stakeholders and to reflect the environmental performance of companies and concerns about various environmental issues
Since there are a number of studies that indicated the absence of this relationship (Alin, et al, 2012; Htay et al, 2012).: There is a positive correlation between the board size and the level of environmental disclosure in the industrial public shareholding companies listed on the Amman Stock Exchange
The results of the study showed that despite the continuous increase in the level of environmental disclosure in the industrial public shareholder companies listed on the Amman Stock Exchange and at close rates during the study period (2014-2017), the level of disclosure is still below the required limit. This may be due to the avoidance of industrial companies to disclose many aspects and areas of crisis to reduce the environmental impact of the operations of the company, especially those that affect the environment directly
Summary
The negative environmental impact of economic development has become a matter of public concern in different parts of the world.After noting the many risks that have affected the environment as a result of the tremendous development in the field of industrial technological,Which ledto increased demand for environmental disclosure for companies, considering that environmental disclosure is a tool to provide environmental information to stakeholders and to reflect the environmental performance of companies and concerns about various environmental issues It helps to increasing the confidence in the information provided to stakeholders and toachieving the desired environmental consensus.as well as, it helps in strengthening the competitive position of companies by adopting productive policies in line with the expectations of society and the needs of consumers to produce and use environmentally friendly products. This study focused on examiningthe relationship between the characteristics of the board of directors and the level of environmental disclosure in the Jordanian industrial companies
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
