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Keywords: Independent board membership
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (4): 929–952.
Published: 25 January 2022
... theories (e.g. agency theory) (Haque and Jones, 2020). In this study, we assess the ability of four board characteristics to explain variations in sustainability performance: board independence, female directors, board size and board activity. Independent board membership refers to a board member...
