Akrum Helfaya|Tantawy Moussa
Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence
Keele University|Damanhour University|University of Westminster|Cairo University
abstract environmental implications corporate economic activities led growing demands firms boards adopt sustainable strategies disseminate useful information activities impacts environment paper investigates impact boards corporate social responsibility csr strategy orientation quantity quality environmental sustainability disclosure uk listed firms find effective board csr strategy csroriented directors positive significant impact quality environmental sustainability disclosure quantity findings also suggest existence csr committee issuance standalone csr report positively significantly related environmental sustainability disclosure distinguish firms high low environmental risk find board csrsustainability practices affect quantity quality environmental sustainability disclosure appear driven highly lowly environmentally sensitive firms results suggest board csrsustainability practices play important role ensuring firms legitimacy accountability towards stakeholders findings shed new light underresearched area could interest companies policymakers stakeholders copyright 2017 john wiley amp sons ltd erp environment