THE RELATIONSHIP BETWEEN BOARD FUNCTIONAL STRUCTURE, CEO DUALITY, AND ESG REPORTING QUALITY: EVIDENCE FROM THE AMMAN STOCK EXCHANGE
DOI:
https://doi.org/10.35631/IJEMP.934042Keywords:
ESG Reporting Quality, Board Functional Structure, CEO Duality, Amman Stock Exchange, Jordan, Corporate GovernanceAbstract
This study investigates the impact of board functional structure and CEO duality on the quality of Environmental, Social, and Governance (ESG) reporting among companies listed on the Amman Stock Exchange (ASE). Drawing on Agency Theory and Resource Dependence Theory, we analyze a sample of Jordanian firms following the introduction of the ASE 2022 Sustainability Reporting Guidance. Our findings aim to provide insights into how corporate governance mechanisms influence transparency in an emerging market context. The results have implications for regulators, investors, and corporate boards seeking to enhance sustainability disclosure practices.
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