الملخص الإنجليزي
Abstract :
The purpose of this research is to examine the relationship between board characteristics and
corporate environmental disclosure; the relationship between audit committee characteristics and corporate environmental disclosure of listed companies in the Gulf Cooperation Council for the period of 2015-2019. In addition to determine the effect of the board and audit committee
characteristics on the quantity of corporate environmental disclosure. The data collection was for 71 listed chemical and petrochemical companies in the Gulf Cooperation Council for a five-year period from 2015 to 2019. Descriptive statistics, correlation and regression analysis were used to analyze the data in order to achieve the research objectives.
A self-generated corporate environmental disclosure index was created with 46 items selected from literature. The results of the study showed that there is a significant impact of board size, board independence, the frequency of the board meetings, the proportion of independent non-executive directors in the audit committee and audit committee size, on the quantity of corporate environmental disclosure. The proportion of directors on the board with business, accounting, and/or finance education, and the frequency of audit committee meetings both have had a non-significant influence on the quantity of corporate environmental disclosure.
Keywords: Quantity Corporate Environmental Disclosure (QCED), Board of Directors, Gulf Cooperation Council (GCC), Audit committee characteristics, Stakeholder Theory, Chemical and
Petrochemical companies, Profitability, Leverage.
