Do Board Internationalization, Political Relations and Gender Diversity Determine the Corporate Environmental Reporting Practices in Jordan: A Random-Effect Test

This paper investigates the extent and determinants of corporate environmental reporting (CER) among Jordanian industrial companies. Using a CER disclosure index, the authors analysed panel data drawn from the annual reports of 33 firms listed on the Amman Stock Exchange over the period 2012?2021. The findings reveal that, although some recommended environmental items are reported, the overall level of disclosure remains limited. Board internationalization, political relations and gender diversity are found to have a significant positive impact on firms? environmental reporting practices, whereas firm size and industry type are not significant predictors. Corporate profitability emerges as the most influential factor in explaining variations in CER, highlighting the importance of strong financial performance in supporting voluntary environmental disclosure.