The Impact of Audit Committee Characteristics on Corporate Biodiversity Disclosure: An Analysis of Japanese Firms

Purpose: The loss of biodiversity is considered one the greatest threats to economic development and human life. Business organizations have a direct impact on through their operations. Therefore, objective study examine audit committee (AC) characteristics corporate disclosure by using data Japanese listed firms.
 Design/Methodology/Approach: This based secondary that has been collected from reports for period 2012 2018. A final sample consists 476 firm-year observations. Due nature data, panel regression (fixed-effects model) used test proposed hypotheses.
 Findings: empirical results depict AC size, gender diversity, meetings, financial expertise significant positive disclosure. However, independence chair are not significant.
 Implications/Originality/Value: unique because no research examined as per known literature. Thus, findings this may help regulators, policymakers, investors, shareholders, managers in assessing monitoring light characteristics.