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

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  • Amin, Shahid
  • Iqbal, Jawad
  • Makki, Muhammad Abdul Majid

Abstract

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

Suggested Citation

  • Amin, Shahid & Iqbal, Jawad & Makki, Muhammad Abdul Majid, 2021. "The Impact of Audit Committee Characteristics on Corporate Biodiversity Disclosure: An Analysis of Japanese Firms," Journal of Business and Social Review in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 7(2), pages 239-254, June.
    • Handle: RePEc:src:jbsree:v:7:y:2021:i:2:p:239-254
    DOI: http://doi.org/10.26710/jbsee.v7i2.1620
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    Cited by:

    1. Ayman Issa & Mohammad A. A. Zaid, 2023. "Firm's biodiversity initiatives disclosure and board gender diversity: A multi‐country analysis of corporations operating in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4991-5007, November.

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