This study aimed to examine the effect of corporate governance, represented by board characteristics, on integrated reporting quality (IRQ) and the moderating effect of green innovation on this relationship.
To test the study’s hypotheses, we applied linear regressions with panel data using Thomson Reuters ASSET4 databases on a sample of 522 Group of Twenty (G20) companies between 2015 and 2022.
The results show a positive relationship between board characteristics and IRQ, except for the presence of women. Besides, green innovation can moderate the relationship between board characteristics and IRQ.
The results may prompt companies to pay more attention to board characteristics and encourage them to integrate green innovation practices. The study is also important for practitioners seeking to improve their integrated reporting efficiency. This paper is also relevant as it addresses the relationship between integrated reporting quality (IRQ) and corporate governance efficiency.
The moderating effect of green innovation on the relationship between board characteristics and IRQ is still an underexplored topic.
