Corporate Governance and Sustainability in the Healthcare Industry. The Impact of Diversity and Transparency on Social and Environmental Performance
This study explores the relationship between corporate governance, focusing on board size, board independence, board gender diversity and CEO duality as key indicators, and its impact on the social and environmental performance of companies in the healthcare industry. The research uses secondary dat...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2025-04-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/corporate-governance-and-sustainability-in-the-healthcare-industry-the-impact-of-diversity-and-transparency-on-social-and-environmental-performance-a458d/download-PDF/
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| Summary: | This study explores the relationship between corporate governance, focusing on board size, board independence, board gender diversity and CEO duality as key indicators, and its impact on the social and environmental performance of companies in the healthcare industry. The research uses secondary data from the Refinitiv Eikon database, covering 6,550 companies from 2020-2024, using descriptive statistics, correlation matrix, and multiple regression models to analyse the connection between corporate governance and social and environmental performance. The findings show that corporate governance characteristics significantly influence sustainability performance, gender diversity, and board size, these issues being positively related with improved social and environmental outcomes. Additionally, the study highlights the importance of corporate governance mechanisms in mitigating issues like greenwashing and enhancing transparency in sustainability reporting. |
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| ISSN: | 2668-8921 |