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Relationship between Chief Executive Officer characteristics and corporate environmental information disclosure in Thailand |
Dayuan LI, Aiqi LIN, Lu ZHANG() |
Collaborative Innovation Center of Resource-Conserving & Environment-Friendly Society and Ecological Civilization, School of Business, Central South University, Changsha 410083, China |
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Abstract: This study focuses on the influence of Chief Executive Officer (CEO) characteristics on environmental information disclosure (EID) in the annual reports of companies listed on the Stock Exchange of Thailand. A regression analysis method is used to explore the relationship between CEO characteristics and corporate environmental disclosure. Pollution-intensive companies are taken as the samples in this study. Results show that financial expertise, educational level, and tenure of CEOs are positively correlated with corporate EID. By contrast, age or gender of CEOs is insignificantly related to EID. |
Keywords
CEO characteristics
environmental information disclosure
Thailand
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最新录用日期:
在线预览日期:
发布日期: 2019-12-05
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