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The study's objective was to investigate the effects of board attributes on sustainability reporting in 18 banks and industrial enterprises listed on the Palestine Stock Exchange between 2013 and 2022. The study employed Linear Regression Analysis to select between the fixed regression model and the random regression model based on the p-value, as well as Descriptive Statistics for each variable and the Correlation Coefficient for the strength of the associations between the variables. We employed randomization if the percentage is more than five percent. R corn 4.1.1. The study found that the size of the board of directors and gender diversity are significant factors in the caliber of sustainability reports, and that the CEO's independence and dual personality have a detrimental impact on the caliber of sustainability reports. The study made the following recommendations for the Board of Directors: it should be larger, more diversified, and comprise non-executives. It is also advised that banks and businesses in the industrial sector reveal the level of their CSR and show more concern for the environment and human resources.

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Board of Directors’ Attributes and Quality of Sustainability Reports Among Industrial Companies and Banks Listed on a Stock Exchange

  • 章节

  • 发表日期：

    2025年

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  • Abdulnaser I. Nour,
  • Areen Ahmad Dagher,
  • Sara Basem Douglas,
  • Kamel Jebreen

摘要

The study's objective was to investigate the effects of board attributes on sustainability reporting in 18 banks and industrial enterprises listed on the Palestine Stock Exchange between 2013 and 2022. The study employed Linear Regression Analysis to select between the fixed regression model and the random regression model based on the p-value, as well as Descriptive Statistics for each variable and the Correlation Coefficient for the strength of the associations between the variables. We employed randomization if the percentage is more than five percent. R corn 4.1.1. The study found that the size of the board of directors and gender diversity are significant factors in the caliber of sustainability reports, and that the CEO's independence and dual personality have a detrimental impact on the caliber of sustainability reports. The study made the following recommendations for the Board of Directors: it should be larger, more diversified, and comprise non-executives. It is also advised that banks and businesses in the industrial sector reveal the level of their CSR and show more concern for the environment and human resources.