Board Structure, Company Characteristics and Environmental Performance Disclosure of Selected Beverage Firms in Kampala, Uganda.
Loading...
Date
2022-04-11
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University Business School
Abstract
This study examined the relationship between Board Structure, Company Characteristics and Environmental Performance Disclosure in selected Beverage firms in Kampala, Uganda. Using a cross-sectional research design, a sample of 36 was used out of 42 selected beverage firms in Uganda. Data was obtained from finance officer, public relations officer (PRO) and a board member using a self-administered questionnaire. Validity was determined using expert judgment and CVI and reliability through pretesting and Cronbach Alpha Coefficient. Data was analyzed using SPSS, v. 25 and interpreted using descriptive and inferential statistics. The study found out that board structure is positively associated with environmental performance disclosure. Company characteristics, specifically size and years of existence were negatively associated with environmental performance disclosure. This study also found out that board structure and company characteristics of age, years of existence and turnover predicted environmental performance disclosure. In turn, board structure turned out as the better predictor of environmental performance disclosure. Therefore, board structure and specific company characteristics cannot be undermined if companies are to advance environmental performance disclosure. Even if this is the case, directing a lot of attention towards board structure will have a strong impact on the extent to which companies comply with environmental performance disclosure. Thus, we recommend that there is a need for promoting board independence, selecting board members with appropriate skills, abilities and knowledge, and ensuring proper board mix at beverage firms.
Description
This is a master's thesis
Keywords
Citation
Ssekyanzi, R. (2022). Board Structure, Company Characteristics and Environmental Performance Disclosure of Selected Beverage Firms in Kampala, Uganda. Makerere University Business School.