Tajuddin, Ahmad Hakimi and Akter, Shabiha and Mohd-Rashid, Rasidah and Mehmood, Waqas (2024) The influence of board size and board independence on triple bottom line reporting. Arab Gulf Journal of Scientific Research, 42 (3). pp. 1026-1043. ISSN 19859899
Preview |
PDF
- Published Version
Available under License Attribution 4.0 International (CC BY 4.0). Download (146kB) | Preview |
Abstract
The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices. Design/methodology/approach – This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components. Findings – The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders. Originality/value –The present study explains the evidence for the determinants of the TBL in Saudi Arabia
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Board size, Board independence, Triple bottom line, Saudi Arabia listed companies |
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | School of Economics, Finance & Banking |
| Depositing User: | Mr. Izhar Hj. Hashim |
| Date Deposited: | 11 Nov 2026 06:36 |
| Last Modified: | 11 Nov 2026 06:36 |
| URI: | https://repo.uum.edu.my/id/eprint/35149 |
Actions (login required)
 |
View Item |