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Does board chairperson experience matter? Examining the relationship between board attributes and human rights reporting in Kenya

Daniel Kipkirong Tarus (Daniel Kipkirong Tarus, Joel Kiplagat Tuwey and Jacob Kimutai Yego are all based at the Department of Accounting and Finance, Moi University, Eldoret, Kenya)
Joel Kiplagat Tuwey (Daniel Kipkirong Tarus, Joel Kiplagat Tuwey and Jacob Kimutai Yego are all based at the Department of Accounting and Finance, Moi University, Eldoret, Kenya)
Jacob Kimutai Yego (Daniel Kipkirong Tarus, Joel Kiplagat Tuwey and Jacob Kimutai Yego are all based at the Department of Accounting and Finance, Moi University, Eldoret, Kenya)

Corporate Governance

ISSN: 1472-0701

Article publication date: 9 August 2022

Issue publication date: 15 February 2023

328

Abstract

Purpose

Using the resource dependence and legitimacy theories, this research aims to examine the relationship between board attributes and human rights reporting, as well as the interaction effect of board chairperson experience on the relationship among listed firms at the Nairobi Securities Exchange (NSE).

Design/methodology/approach

This study collected data from annual reports of firms listed on the NSE from 2009 to 2019 using content analysis to examine how boards influence human rights reporting. A total of 547 firm-year observations were used to test the hypotheses. This study used a hierarchical regression model to examine the relationship.

Findings

This study found that board attributes are important predictors of human rights reporting. This study shows that both board diversity and board independence have a positive impact on human rights reporting. Furthermore, the interaction results revealed that having a highly experienced chairperson strengthens the effect of board independence on human rights reporting; however, this study found that experienced chairperson reduces the influence of board diversity on human rights reporting.

Research limitations/implications

The findings suggest that board diversity and independence are essential attributes to which listed companies should pay attention when appointing board members. Moreover, the chairperson's leadership on the board is critical in ensuring that publicly trading companies adopt policies that disclose human rights information.

Originality/value

This paper provides insights into Kenya's human rights disclosure practices. It also analyzes how boards influence human rights disclosures, an empirical test that has received little attention in the previous literature. This study emphasizes the importance of board members and the chairperson in advocating for human rights reporting to improve corporate sustainability.

Keywords

Citation

Tarus, D.K., Tuwey, J.K. and Yego, J.K. (2023), "Does board chairperson experience matter? Examining the relationship between board attributes and human rights reporting in Kenya", Corporate Governance, Vol. 23 No. 2, pp. 323-346. https://doi.org/10.1108/CG-11-2021-0396

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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