The Effect of Board of Directors’ Characteristics on Integrated Reporting Quality

Abstract

This study aims to examine the impact the board of directors’ characteristics (Board size – Board meetings – Board independence) on the integrated reporting. The study used a sample of Egyptian firms listed in EGX100 for years (2019-2022). Manual content analysis is used to measure information disclosed related to integrated reporting. To test the hypotheses, descriptive analysis and regression analysis are used. Results showed that Board size has negative significant impact on the integrated reporting. Board meetings is found to have no impact on integrated reporting. Board independence is found to have a positive significant impact on integrated reporting.