Senior Policy Makers Research Articles

Delivering Results for Canadians: Improving the Contributions of Enabling Functions

AbstractImplementing a results‐oriented management system has been a long‐term goal and a challenge for federal public sector organizations in Canada. This article highlights the efforts by the Government of Canada to improve performance measurement, evaluation, and audit (PMEA) functions over time. The article traces administrative reforms since 2000, highlighting the shift from inputs and outputs towards a results‐focused environment aimed at achieving outcomes. However, even after many reforms and goodwill, there remain gaps among the senior policymakers regarding the meaning of “results for Canadians.” The article points out that siloed approaches by function have led to isolated practices and inefficiencies in data sharing and reporting for effectively supporting decision‐making. Although individual functions have improved, implementing a comprehensive results‐focused management architecture continues to pose a significant challenge. The article proposes steps to enhance the effectiveness of PMEA functions, emphasizing the need to integrate functions to enhance public services, decision‐making, and institutional learning.

A Retrospective Analysis of Universal Health Insurance Policy-Making Process in Iran: A Qualitative Study.

Universal Health Insurance (UHI) coverage began in 2014, after the implementation Health Transformation Plan (HTP) to reduce out-of-pocket payments and improve access to health services in Iran Health Insurance Organization (IHIO). The purpose of this study was to analyze the UHI policy-making process in Iran. This study was performed using Walt and Gilson's (1994) policy triangle framework and Kingdon's multiple streams model. Data were collected through document review, in-depth individual interviews (constituting 17 policymakers and top, middle, and operational level managers), and one round-table discussion (constituting 10 top managers and senior policymakers). The majority of the participants were MD and MPH (47.07%). Document review data were analyzed using thematic content analysis. Interviews and discussions were analyzed using framework analysis. The high-level documents of Iran emphasize the need for insurance coverage. The commitment of the new government to enforce the laws, concurrent implementation of the UHI and the HTP, the new government's approach to enforcing civil rights, and media pressure to speed up the implementation process. UHI was initiated in 2014 and about 11 million people across the country were covered by free health insurance but the budget did not change in proportion to the increase in insured population, and increased IHIO's debt to contracting centers. To achieve continuity and effectiveness of UHI in Iran, all stakeholders should be involved. Political will and commitment and sustainable financing are needed for it.

Burnout in Infection Control Practitioners During Public Health Crisis Events: A Mixed Methods Systematic Review Protocol

Background Infection prevention and control work environments are highly complex in nature and have long been associated with crisis events including serious infectious disease outbreaks. The role of infection control practitioners shifted exponentially during the COVID-19 pandemic and with this rapid and nebulous change came anxiety, emotional exhaustion and ultimately burnout. Burnout at work generally occurs as a response to chronic and prolonged exposure to emotionally challenging events, causing emotional exhaustion, feelings of cynicism, and lack of accomplishment at work. This systematic review aims to investigate burnout in infection control practitioners during public health crisis events (major outbreaks, epidemics, and pandemics) in upper-middle and high-income countries on a global scale. Methods A mixed-methods systematic review will be carried out and will include qualitative, quantitative and primary mixed-methods studies that investigate the different elements of burnout, during public health crisis events. After an initial scoping literature search, up to six databases will be searched for studies on burnout in relation to infection prevention practitioners. Study quality will be checked using standardised JBI critical appraisal tools. The proposed review will follow the JBI convergent integrated approach for mixed methods systematic reviews. Following data extraction, quantitative data will then be converted into ‘qualitized data’ in the form of textual descriptions. Discussion It is well documented that adverse conditions during public health crisis events can lead to burnout. This systematic review will investigate of burnout in infection control practitioners in upper-middle and high-income countries during public health crisis events. The findings will inform healthcare professionals, senior policy makers and researchers and will help contribute to a richer understanding of burnout and associated factors in infection control practitioners. Protocol registration number PROSPERO 2024 CRD42024508996.

Future health technology trends, policy, and governance perspective: the Turkish case

BackgroundAdvanced health technologies that emerge with the development of technology have an impact on health systems. This study aimed to determine the effects of these technologies on Türkiye’s health system and present policy recommendations to reshape Türkiye’s health system and policies accordingly.MethodsInterviews were conducted with senior managers, bureaucrats, policy-makers and decision-makers from seven different institutions on the subject. Content analysis was performed on the data obtained and evaluative categories were established.ResultsIt was concluded that these technologies would not have a positive impact on two identified themes, a negative impact on seven themes and a predominant impact on five themes in Türkiye.ConclusionsTo adapt to the new health ecosystem in Türkiye, it is recommended to increase digital literacy, conduct economic evaluations of technologies, promote domestic production, ensure up-to-date follow-up, collaborate with the engineering field, enhance health technology evaluation practices, improve access to technologies and ensure that the infrastructures of health institutions are compatible with technologies. Various policy suggestions have been presented for the development of Türkiye’s health system.

Co-producing evidence to inform universal health coverage implementation in Ireland: 2019-2024

Abstract Background In 2017, Ireland’s parliamentary health committee published a ten-year health reform plan, entitled Sláintecare, with the aim of delivering universal healthcare. Endorsed by government in 2018, progressing Sláintecare remains government policy in 2024. In 2019, Prof Burke was awarded public funding to co-produce knowledge for the design and implementation of the regions, a key aspect of Sláintecare. In 2020, with the arrival of COVID-19, regional reform was paused and the research pivoted to capture the learning from the COVID-19 health system response to inform Sláintecare. In 2022/3, the research returned to focus on the regions. Methods Foundations’ research resulted in 14 peer-reviewed publications between 2019 and 2023. These were mixed-methods using qualitative and quantitative data and analysis. Coproduction with health system leaders that were devising and implementing the regions and the COVID-19 health system response underpinned the research. Results There are 14 academic publications from the Foundations Research (2019-2023). At the core of co-production is trust and good working relationships. Co-producing research with senior policy makers and implementers has benefits and drawbacks. The benefits include access to resources and data and that the data and knowledge generated are more likely to be adopted. Drawbacks include control over areas researched, denial of access to data and lack of openness to research findings. Producing controversial findings, unpopular with government, minister or health system leaders can also lead to difficulties for the research team. Discussion/conclusions Details of the coproduction process with senior health system and policy leaders will be presented. It will detail specific examples of the research which were initiated by the health system and those that came from the academic research team. It will give examples of how the research influenced the policy making and implementation processes. Key messages • Co-producing research between academics and health system and policy leaders leads to better use of evidence. • Trust and good workign relationships are key to co-producing research that is used in policy making and implementation processes.

COVID-19 research response to immediate demands: setting priorities with key stakeholders to enable health services research in NSW, Australia

PurposeCOVID-19 has caused unprecedented disruption to health systems. There is much to be gained by capturing what was learned from changes and adaptations made by health services and systems. The Ministry of Health in New South Wales (NSW), Australia, sought to prioritise health services research (HSR) to address critical issues arising from the COVID-19 pandemic. We tested a priority setting methodology to create priorities for a specific funding opportunity and to extract generalisable lessons.Design/methodology/approachA virtual roundtable meeting of key stakeholders was held in June 2020. We used a modified Nominal Group Technique (NGT) for priority setting, with potential items (n = 35) grouped under headings. Data was analysed through a reflective deliberative process.FindingsWe engaged 89 senior policy makers, health service executives, clinicians and researchers in the roundtable. The NGT proved an efficient method with participants reaching consensus on eight priorities. Findings included strong support for learning from the rapid response to COVID-19 and addressing needs of vulnerable populations and the health workforce. Opinions differed about strategic areas investment and where learnings should be via internal evaluation rather than funded research. Three of the eight recommended priorities were included in the funding opportunity.Research limitations/implicationsCoronavirus disease 2019 (COVID-19) required unprecedented change and adaptations within health systems, and rapid, applied health services research can help to create, understand and (where relevant) sustain change beyond the immediate impact of the pandemic. While final decisions may be dependent on a wider range of considerations by government, stakeholder enthusiasm for engagement in priority setting exercises may be dampened if they do not perceive their application in decision-making.Practical implicationsA modified nominal group technique can be used to set research priorities in constrained conditions by engaging large numbers of stakeholders in rankings and then using an online delivery of a roundtable and to reach consensus on priorities in real time. Recommended priorities for health services research can be readily generated through rapid engagement but does not guarantee their application.Social implicationsAustralia’s swift response to COVID-19 pandemic in 2020 was perceived as a relative success due to the rapid public health and policy response and a relatively low number of cases. This response was underpinned by systematic knowledge mobilisation including support for targeted and prioritised health services research to fill knowledge gaps.Originality/valueSetting priority processes can provide rich, engaged input to support government funding decisions about HSR. A wide range of dynamic and iterative processes influence decision-making in a rapidly evolving situation in the health system response to COVID-19. It is crucial to consider how major investment decisions will support a value-based healthcare system.

Considering the animating ethos of designing digital first unemployment services: On the motivation of others

AbstractThis paper explores the animating ethos of digital unemployment services. Unlike human‐to‐human services, where the intention of policy is normally mediated by professionals, digital services are fully designed in the policy imagination. As a result, it is a pressing issue to understand the ethos that animates their development. To address this, we report on design thinking focus groups undertaken to support the development of a disruptive digital unemployment service that sought the views and responses of three different groups—senior policymakers, caseworkers and unemployed people in four European countries. Without prompting, each conversation variously problematised the imputed motivations of unemployed people, suggesting a form of paternalistic motivation that should only risked in‐person. From this, we suggest that the design of digital unemployment services may well be dominated by the axiomatic, uncritical mobilisation of motivation theory. Going further, we offer a brief genealogy of the form of motivation theory that surfaced in the study, highlighting its interesting, shared history in seminal studies on unemployment. As a result, we conclude, that rather than altering welfare, digitisation may reanimate, essentialise and make durable activation in new ways that deepen longstanding processes of “double activation”—activating public employment services as well as the unemployed.

Physical activity policies in Saudi Arabia and Oman: a qualitative study using stakeholder interviews

BackgroundCountries in the Middle East have some of the lowest rates of physical activity and some of the highest rates of obesity in the world. Policies can influence population levels of physical activity. However, there is a dearth of research on physical activity policies in the Gulf region. This qualitative study analyses cross-sectoral barriers and facilitators for the development, implementation and evaluation of physical activity policies in Saudi Arabia and Oman, two of the largest countries in the region.MethodsSemi-structured interviews were conducted with 19 senior policymakers from the Ministries of Health, Education, and Sport in Saudi Arabia and Oman, and were examined using thematic analysis.ResultsWe identified seven themes related to physical activity policies in Saudi Arabia and Oman: leadership; existing policies; physical activity programs related to policies; private sector policies; challenges; data/monitoring; and future opportunities. Both countries have a central document that guides policy-makers in promoting physical activity, and the available policies in both countries are implemented via multiple programs and initiatives to increase physical activity. Compared with Oman, in Saudi Arabia, programs from the non-profit sector, represented by community groups, play a more significant role in promoting physical activity outside the government framework. The private sector has contributed to promoting physical activity in both countries, but interviewees stated that more financial support is required. Policy limitations differ between Saudi Arabia and Oman: intersectoral collaboration in Oman is limited and mainly based on individuals’ own initiative, while the health transformation in Saudi Arabia tends to slow down policy implementation in relevant areas. Physical education in Saudi Arabia and Oman is similar; however, increased support and collaboration between government agencies and the private sector for out-of-school sports academies are needed.ConclusionsThis study addresses key gaps in analysing physical activity policies in Gulf Cooperation Council countries. Our study highlights the importance of increasing financial support, improving collaboration between governmental agencies and between them and the private sector and consolidating efforts to back physical activity policies and dismantle cross-sectoral barriers in Saudi Arabia and Oman. Educational institutions in Saudi Arabia and Oman play a crucial role in promoting physical activity from early childhood to young adults. Our insights assist policy-makers, public health officials and stakeholders in shaping effective physical activity-promoting policies, programs and interventions to prevent non-communicable diseases. Challenges identified in Saudi Arabia and Oman's policies will inform their future development.

Capital and profitability: The moderating role of economic freedom

Using the GMM framework, this paper examines the nexus between capital and profitability in the presence of economic freedom using annual data of US banks ranging from 2002 to 2022. consistent with both the financial stability and regulatory hypotheses, the present study's empirical findings reveal that economic freedom exerts a positive moderating influence on the relationship between bank capital ratio and profitability. The findings are heterogeneous across banks' specific characteristics and market conditions. Furthermore, the results are robust to alternative proxies of profitability. The study's finding is beneficial for policymakers and regulators as liberalization is not always adversely impact the economy; rather, it's a double-edged sword, and they must maintain that delicate balance. The conclusions of this study have meaningful implications for senior bankers and policymakers when formulating strategies for preserving bank value. Specifically, it highlights the importance of considering the interactive role of economic freedom in their decision-making process.

New development: Is Nolan enough? Why senior officers need to understand public values at the street-level perspective

IMPACT Public values are stated as being central to the practice of senior public officials and policy-makers across the globe, but applying values in practice requires continual consideration and review. The application of values in state settings is not only about their application at senior levels, but how they infuse different levels of public organizations. Although much has been written about higher level values and standards, such as the UK Nolan principles, there is less consideration about how senior officers understand values at the levels of public sector practice. This article makes the case that, to produce a modern public service fit for purpose, senior public officials will benefit from understanding the application of public values at a variety of delivery levels.

Advocacy, experience sharing and action planning toward raising additional financing for primary health care: spending more and spending better towards universal health coverage.

Reallocation of funding to respond the covid-19 pandemic, against a backdrop of longstanding underfunded health systems and high out of pocket expenditures for health, affected access to health services for households, especially those without social protection. These highlighted the urgency in curbing the impact of disruptions on progress towards Universal Health Coverage (UHC) goals. Strategic investments in Primary Health Care (PHC) can help spur the necessary momentum. Under the collaborative platform of the Harmonization for Health in Africa's Health Financing Technical Working Group; UNICEF Regional Office for East and Southern Africa and WHO Regional Office for Africa convened the first PHC financing forum for 21 countries across the Eastern and Southern Africa Region. The three-day forum engaged key health and financing decision makers in constructive dialogue to identify practical actions and policy changes needed to accelerate delivery of UHC through improvements in PHC financing mechanisms and arrangements. The forum was attended by over 130 senior policy makers and technicians from governments, United Nations agencies and nonstate actors drawn from within country, regional and affiliating headquarter institutions. The Regional Forum engaged participants in meaningful, and constructive discussions. Five themes emerged (1) regular measurement and monitoring of PHC services and spending (2) increasing investments in PHC (3) enhancing efficiency, effectiveness, and equity of PHC spending, (4) ensuring an enabling environment to invest more and better in PHC, and (5) better partnerships for the realization of commitments. An outcome statement summarizing the main recommendations of the meeting was approved at the end of the forum, and action plans were developed by 14 government delegations to improve PHC financing within country-specific context and priorities. The aims of this meeting in augmenting the political will created through the Africa Leadership Meeting (ALM), by catalyzing technical direction for increased momentum for improved health financing across all African countries was achieved. Peer exchanges offered practical approaches countries can take to improve health financing in ways that are suited to regional context providing a channel for incremental improvements to health outcomes in the countries.

CEO gender, critical mass of board gender diversity and ESG performance: UK evidence

PurposeThis study investigates the relationship between CEO leadership, gender homophily and corporate environmental, social and governance (ESG) performance. We also investigate whether it is essential to have a critical mass of women directors on the board to create a significant power of gender diversity in leadership positions.Design/methodology/approachOur study is based on firms listed on the London Stock Exchange (FTSE-All-Share) from 2011 to 2019. CEO characteristics and other board variables were collected from BoardEx, and ESG data, and other related variables were collected from Eikon database.FindingsWe find a critical mass of female directors contributes to ESG performance suggesting that token representation of female directors on boards limits their effectiveness. We do not find support for the gender homophily perspective, our findings suggest that the effectiveness of female CEOs does not depend on the existence of a critical mass of female directors. Female directors and female CEOs are less likely to be associated with ESG activities when firms experience poor financial performance. We also find that younger female CEOs have a positive impact on ESG performance. Furthermore, we find female CEOs with shorter tenure are more likely to improve ESG performance. Overall, our findings suggest a substitutional effect between having female CEOs and gender diverse boards.Originality/valueThis study contributes to the debate on gender homophily in the boardroom and how that may affect ESG practices. It also complements existing academic research on female leadership and ESG performance and has important implications for senior management and policymakers.

‘Go-No-Go’: Anticommons and Inter-ministerial conflict in India’s Forest and Mineral Governance

India’s forests, particularly in coal and other mineral-bearing regions, have been at the centre of many social and environmental conflicts. Such conflicts will likely remain salient over the next decade as India appears to be moving towards greater use of coal instead of transitioning away from it. The current governance architecture in mineral-bearing forested areas is characterized by fragmentation of rights across different stakeholders and a pluralistic institutional regime – a situation often characterized as ‘anticommons.’ ‘Anticommons’ lead to the resource getting gridlocked and underused. The Indian government undertook a critical and ambitious policy design exercise – the ‘Go-No-Go’ or Inviolate Forest Policy (IFP) policy – to address the resource dilemmas by ‘objectively’ demarcating forests for mining and conservation. This paper traces the conflict around the policy formulation as it manifested in the corridors and ministries of the government. We use a novel data source of government records of formal policy deliberations – obtained through India’s transparency law, Right to Information (RTI) – supported by conversations with senior bureaucrats, policymakers, and expert observers. We find that the quest for ‘objective’ demarcation of ‘pristine’ forests for conservation was marked by inter-ministerial conflict, laden with asymmetric power balances and involving the careful deployment of discursive frames and tactical maneuvers. We argue that the multiplicity of use-values that get valued differently a) by different individuals/groups of individuals and b) at different scales inscribe the possibility of conflict at the heart of any attempt to resolve anticommons, as can be seen in the IFP. In the process, we expose the problems in prioritizing amongst competing resource-uses, using ‘efficiency’-based approaches. Further, our analysis presents an implicit critique of the monolithic understanding of the State in the supply of property rights.

Factors affecting the preparedness of Helicopter Emergency Medical Services (HEMS) in disasters: a systematic review

BackgroundOne of the most significant advantages of Helicopter Emergency Medical Service (HEMS) in disaster relief efforts is their ability to reach inaccessible or remote areas quickly. This is especially important in the aftermath of natural disasters such as earthquakes, floods, or hurricanes, where roads may be blocked or damaged, and conventional ground transportation may not be available. There are many factors can affect the performance of Helicopter Emergency Medical Service (HEMS) in disasters. This study aims to investigate the factors affecting the Helicopter Emergency Medical Service (HEMS) in disasters.MethodsThe systematic search in Cochran Library, PubMed, Scopus, Science Direct, Web of Science, ProQuest, and Google Scholar databases between the first of January in 1975 and the thirty-first of May in 2023. The articles were selected based on the keywords of the authors. At last, the criteria were extracted from the selected ones.ResultsThe primary search included 839 articles. After studying their title, abstract, and full context, only nine articles, including two qualitative and seven quantitative ones, were chosen for analysis. After analysis and extracting data from the final studies, the preparation factors were categorized into 6 general classes of human resources: training and practicing, management, instructions and standards, equipment, and structure. Among these, the role of training is highlighted by holding practice and maneuvers to improve and prepare the personnel and manage disasters and incidents.ConclusionThe results obtained from this systematic review provide a total view of the factors affecting the preparation of the air ambulance during disasters and incidents. It is recommended that senior managers and policy makers use the findings of the present study to identify the factors which affect preparedness of HEMS in disasters and take the necessary measures to eliminate to obstacles.

Making Good?: A Study of How Senior Penal Policy Makers Narrate Policy Reversal

Abstract This paper provides insights into the predominant styles of political reasoning in England and Wales that inform penal policy reform. It does so in relation to a particular development that constitutes a dramatic, perhaps even unique, wholesale reversal of a previously introduced market-based criminal justice delivery model. This is the ‘unification’ of probation services in England and Wales, which unwound the consequential privatization reforms introduced less than a decade earlier. This paper draws on in-depth interviews with senior policy makers to present a narrative reconstruction of the unification of probation services in England and Wales. Analogies with desistance literature are drawn upon in order to encapsulate the tensions posed for policy makers as they sought to enact this penal policy reform.

Customers Adaptation of E-banking services; extending TAM through Anthpmorphism in Saudi Arabia

This study aims to investigate influence of perceived anthropomorphism, perceived ease of use, perceived usefulness, privacy concerns, as well as attitude on intention to adopt AI banking services. The research follows a positivistic and deductive reasoning approach, utilizing experimental techniques in a cross-sectional design. Data of 210 responses collected through a questionnaire distributed via Google Docs were analyzed using Smart PLS3. The results indicate that intention to adopt AI banking services is influenced by perceived anthropomorphism, perceived ease of use, perceived usefulness, and privacy concerns through attitude. Strong correlations among all variables were observed, highlighting the significant and positive impact of artificial intelligence on encouraging acceptance of advanced technology in banking sector in Kingdom of Saudi Arabia. Future research is recommended to test various other variables using the same research model in different countries. Practical implications include the need for senior managers and policymakers in financial institutions to formulate relevant policies and marketing strategies aligned with customer needs. This research study's primary objective is to prospect and examine factors impelling consumer adoption intentions of artificial intelligence in banking sector in Kingdom of Saudi Arabia.

Contract Conditions and BIM Use Effectiveness to Improve Project Performance

From a technological point of view, a huge potential can be found in building information modeling (BIM) in order to significantly improve the performance of a project. However, the literature review could not provide conclusive results on the impact that contractual practices may have on how effective BIM may result in technological terms, as well as outcomes within a project itself. The aim of this research is to determine the impact contractual conditions have on the link between BIM use effectiveness and the performance of a project. A self-administered survey was distributed to project design managers within architecture, engineering and construction engineering (AEC) firms. Using the partial least squares structural equation modeling (PLS-SEM) method, 92 answers were analyzed, finding contractual conditions to be mediating. These results show that appropriate conditions set in a contract with regard to handling BIM technology have a positive impact on the performance and outcomes of a project. The results, however, are only based on Spanish companies, meaning they may not necessarily be applied in global terms due to the cultural differences there may be within countries and continents, which should also be taken into account in the construction phase. Senior managers and policymakers could greatly benefit from the abovementioned findings with regard to improving contractual conditions in project design management in a BIM context, helping remove any source of conflict. It has been suggested by researchers that a gap has been found in BIM contractual practices literature, affecting not only BIM implementation but also project performance, thereby contributing to an improvement in BIM practices in construction contexts.

Midwife-led birthing centres in four countries: a case study

BackgroundMidwives are essential providers of primary health care and can play a major role in the provision of health care that can save lives and improve sexual, reproductive, maternal, newborn and adolescent health outcomes. One way for midwives to deliver care is through midwife-led birth centres (MLBCs). Most of the evidence on MLBCs is from high-income countries but the opportunity for impact of MLBCs in low- and middle-income countries (LMICs) could be significant as this is where most maternal and newborn deaths occur. The aim of this study is to explore MLBCs in four low-to-middle income countries, specifically to understand what is needed for a successful MLBC.MethodsA descriptive case study design was employed in 4 sites in each of four countries: Bangladesh, Pakistan, South Africa and Uganda. We used an Appreciative Inquiry approach, informed by a network of care framework. Key informant interviews were conducted with 77 MLBC clients and 33 health service leaders and senior policymakers. Fifteen focus group discussions were used to collect data from 100 midwives and other MLBC staff.ResultsKey enablers to a successful MLBC were: (i) having an effective financing model (ii) providing quality midwifery care that is recognised by the community (iii) having interdisciplinary and interfacility collaboration, coordination and functional referral systems, and (iv) ensuring supportive and enabling leadership and governance at all levels.ConclusionThe findings of this study have significant implications for improving maternal and neonatal health outcomes, strengthening healthcare systems, and promoting the role of midwives in LMICs. Understanding factors for success can contribute to inform policies and decision making as well as design tailored maternal and newborn health programmes that can more effectively support midwives and respond to population needs. At an international level, it can contribute to shape guidelines and strengthen the midwifery profession in different settings.

Pay to be green? The effect of corporate social responsibility contracting on green innovation performance

This study examines how the integration of corporate social responsibility (CSR) criteria in executive compensation can improve green innovation performance in European countries. Using agency theory and stakeholder theory, and a database of 5,603 firm-year observations from European companies in the period 2012–2021, we find that CSR aligns the interests of senior executives with the company’s green innovation goals through green compensation contracts. We also explore the indirect effect in this relationship and reveal that the implementation of green practices mediates the impact of CSR contracting on green innovation performance. These findings indicate that CSR contracting as an effective governance mechanism could be strengthened by green practices, such as reducing resource use, water efficiency, energy reuse, emission reduction and pollution prevention. This study offers valuable insights for senior executives and policymakers who wish to manage CSR initiatives and green practices to improve their green innovation performance. JEL CLASSIFICATION: Q56 M12

Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms

Integrated Reporting (IR) is a sustainability-oriented reporting format, underpinned by six forms of capital. This study explores the association between Multiple Capitals Disclosure (MCD) and board demographic characteristics and ownership structure in heavily polluting Chinese firms from 2012 to 2016. We adopt upper echelons theory and agency theory as the theoretical foundation for this paper. Our results suggest that board gender diversity and institutional ownership are positively associated with MCD quality. However, board financial expertise appears to negatively affect MCD quality. These findings remain consistent across a series of sensitivity tests. The insights gleaned from this study will prove beneficial to scholars, the senior management, regulators, and policy-makers.