Summary of hypothesis testing result
| Hypothesis | Hypothesis statement | Findings |
|---|---|---|
| H1 | Companies with more board members are more likely to have a positive significant influence on environmental reporting disclosures | Positive and insignificant |
| H2 | Companies with more independent board members are more likely to have a positive significant influence on CER | Positive and significant |
| H3 | There is a positive significant relationship between frequency of board meetings and CER | Positive and significant |
| H4 | There is a positive significant relationship between RMC composition and corporate environmental reporting | Positive and insignificant |
| Hypothesis | Hypothesis statement | Findings |
|---|---|---|
| Companies with more board members are more likely to have a positive significant influence on environmental reporting disclosures | Positive and insignificant | |
| Companies with more independent board members are more likely to have a positive significant influence on CER | Positive and significant | |
| There is a positive significant relationship between frequency of board meetings and CER | Positive and significant | |
| There is a positive significant relationship between RMC composition and corporate environmental reporting | Positive and insignificant |
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