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The Impact of Board of Directors' Characteristics on ESG Disclosures: Evidence from Saudi Arabi
Munshi, Arwa
Munshi, Arwa
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Abstract
This study explores the impact of board of directors' characteristics (BOD) on the ESG
disclosures within the Saudi banking sector. this study evaluates how board size (BS), board
independence (BI), gender diversity (GD), and meeting attendance (MA) affect the
transparency and extent of ESG reporting. Using a panel dataset of 10 banks Tadawul from
2018 to 2024. The findings reveal that BI, GD, and MA have increased ESG disclosures,
indicating that these governance traits enhance sustainability oversight and accountability.
Conversely, board size does not exhibit a significant impact, suggesting that simply increasing
board members may not contribute to more comprehensive ESG reporting. The study presented
BOD as an active mechanism in promoting responsible corporate behavior and offers policy
recommendations to regulators aiming to improve ESG transparency in emerging markets like
Saudi Arabia.