Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies

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