Corporate governance, national governance quality, and biodiversity reporting: Global evidence
Orazalin N.S. Ntim C.G. Kalimilo Malagila J.
June 2025Elsevier Ltd
Journal of International Accounting, Auditing and Taxation
2025#58
We explore the effects of corporate governance and national governance quality on corporate biodiversity reporting and investigate whether national governance quality moderates the relationship between corporate governance and biodiversity reporting practices. Using a sample of global firms across 36 countries over the 2009 to 2020 period, we find that the overall quality of corporate governance and individual governance dimensions, such as management effectiveness, corporate social responsibility (CSR) practices, and shareholder treatment are positively associated with biodiversity reporting. Our results suggest that firms operating in countries with strong national governance systems tend to disseminate extensive biodiversity information. We also find that national governance quality positively moderates the relationships of CSR practices and shareholder treatment with biodiversity reporting practices, but has no impact on the link between management effectiveness and biodiversity reporting. Our findings have several implications for regulators, policymakers, and organizational stakeholders. Overall, our results support the dynamic capabilities view in that internal and external governance mechanisms and systems can motivate and compel boards of directors and management teams to develop dynamic capabilities, engage in sustainability practices, and enhance biodiversity transparency.
Biodiversity reporting , Corporate governance , Dynamic capabilities concept , Ecosystems , National governance quality , Sustainable development
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Bang College of Business, KIMEP University, Kazakhstan, Almaty, 050010, Kazakhstan
Southampton Business School, University of Southampton, UK, Southampton, SO17 1BJ, United Kingdom
Centre for Research in Accounting, Accountability and Governance (CRAAG), Department of Accounting, Southampton Business School, University of Southampton, Southampton, United Kingdom
UNEC Accounting and Finance Research Center, Azerbaijan State University of Economics (UNEC), Istiqlaliyyat 6, Baku, AZ1001, Azerbaijan
Department of Accounting, UDS School of Business, University for Development Studies, Tamale, Ghana
Department of Accounting, Taylors Business School, Taylors University, No. 1, Jalan Taylors, Selangor, Subang Jaya, 47500, Malaysia
Essex Accounting Centre (EAC), Centre for Environment and Society (CES), Centre for Accountability and Global Development (CAGD), Essex Business School, University of Essex, Colchester Campus, United Kingdom
Bang College of Business
Southampton Business School
Centre for Research in Accounting
UNEC Accounting and Finance Research Center
Department of Accounting
Department of Accounting
Essex Accounting Centre (EAC)
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