Board Composition and Social & Environmental Accountability: A Dynamic Model Analysis of Chinese Firms

This research contributes to the existing corporate governance (CG) and social environmental accountability (SEA) literature by exploring impact of CG mechanisms (board independence, board size, CEO duality, gender diversity) on Chinese firms’ performance, sustainability information disclosures (EID). Furthermore, investigation consequently ascertains amount which CG–SEA connection is influenced qualities. Using a dynamic model SysGMM regression model, we found that diversity in duality are all favorably connected enterprises’ performance over window 10 years (2010–2019). Additionally, our findings imply analyzed characteristics positively moderate relationship between SEA. Our have significant consequences for stakeholders, including environmentalists, regulators, CEOs, policymakers, regulators.