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 environ mental 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 recom mended environmental information is disclosed, the level of disclosure is lim ited. Board internationalization, political relations, and gender diversity sig nificantly impact environmental practices, while firm size and industry type are not significant predictors. Corporate profitability is the most important factor in explaining these practices.