This research recognizes the increasing importance of the preservation of the natural environment for society as well as for the corporate sector. The study adopts a stakeholder-agency theory perspective to examine the influence of characteristics and effectiveness of the board of directors on the environmental disclosures made by the corporate sector. The method of content analysis was adopted for collecting information on board characteristics, board processes, and environmental disclosures made by the sample companies. The extent of environmental disclosure has been measured by using an Environmental Disclosures Index. It was found that a higher proportion of independent directors, the absence of chairman-CEO duality, and the overall board effectiveness had a significant positive influence on the extent of environmental disclosures. However, board diversity represented by female directors on the boards was found to have a statistically insignificant impact on environmental disclosures.

这项研究认识到保护自然环境对社会和企业部门的重要性日益增加。本研究采用利益相关者-代理理论视角考察董事会特征和有效性对企业部门环境信息披露的影响。采用内容分析法收集样本公司的董事会特征、董事会流程、环境披露等信息。环境披露的程度是通过使用环境披露指数来衡量的。结果发现，较高比例的独立董事、不存在董事长兼首席执行官双重身份以及董事会整体有效性对环境信息披露的程度有显着的正向影响。然而，