Affiliation:
1. Higher Institute of Business Administration of Gafsa, Tunisia
Abstract
This chapter seeks to address the ESG performance gap in the literature by examining the impact of board size, board independence, women on the board, incentive compensation in terms of sustainability, and CSR committee on the ESG performance. Using one of the largest datasets to date, consisting of an unbalanced dataset of 313 constant year observations from MENA region, spanning an eleven-year period (2007-2017), these results are several. First, the results indicate that board size is positively correlated with ESG performance. Also, the authors show that board independence and the percentage of women in the board are positively correlated with ESG performance.