Do Board Internationalization, Political Relations and Gender Diversity Determine the Corporate Environmental Reporting Practices in Jordan: A Random-Effect Test
This paper examines how Jordanian industrial companies disclose environmental information, focusing on trends and factors like internatio.nalization,
political relations, and gender diversity. Using a disclosure index, data was
extracted from annual reports of 33 companies listed on the Amman Stock
Exchange from 2012 to 2021. The study found that while some recommended environmental information is disclosed, the level of disclosure is limited. Board internationalization, political relations, and gender diversity significantly impact environmental practices, while firm size and industry type
are not significant predictors. Corporate profitability is the most important
factor in explaining these practices.