IDEAS home Printed from https://ideas.repec.org/a/ids/ijcgov/v15y2025i4p335-354.html

Corporate director skill diversity and environmental disclosure

Author

Listed:
  • Anju P. Tom
  • Sudershan Kuntluru
  • Ajit Dayanandan

Abstract

The study investigates whether corporate director skill diversity impacts environmental disclosure in India. In 2020, the capital market regulator, the Securities and Exchange Board of India (SEBI), introduced regulations under the SEBI (listing obligations and disclosure requirements) framework, mandating companies to report the skill sets of each director of the board in their annual reports. We hand-collected directors' skill data from the annual reports for the period 2019-2020 to 2021-2022. First, we compiled a comprehensive list of all skills reported by the companies, eliminating duplicates and consolidating similar categories, resulting in 17 unique skill categories. Using a dataset of 348 Indian companies from 2020 to 2022, the period following the mandatory directors' skill disclosure requirement, we find that director skill diversity exhibits a significant positive impact on environmental disclosures in India. The research findings provide direct evidence for improving environmental disclosures and achieving sustainable development.

Suggested Citation

  • Anju P. Tom & Sudershan Kuntluru & Ajit Dayanandan, 2025. "Corporate director skill diversity and environmental disclosure," International Journal of Corporate Governance, Inderscience Enterprises Ltd, vol. 15(4), pages 335-354.
    • Handle: RePEc:ids:ijcgov:v:15:y:2025:i:4:p:335-354
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=149621
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijcgov:v:15:y:2025:i:4:p:335-354. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=260 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.