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Corporate director skill diversity and environmental disclosure

Anju P. Tom et al.

International Journal of Corporate Governance2025https://doi.org/10.1504/ijcg.2025.149621article
ABDC B
Weight
0.50

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.

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https://doi.org/https://doi.org/10.1504/ijcg.2025.149621

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@article{anju2025,
  title        = {{Corporate director skill diversity and environmental disclosure}},
  author       = {Anju P. Tom et al.},
  journal      = {International Journal of Corporate Governance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijcg.2025.149621},
}

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Corporate director skill diversity and environmental disclosure

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.