A research team from the Bachelor’s Program in Accounting at the Faculty of Business and Communication at An-Najah National University has published a scientific study titled “Board of Directors Characteristics and the Quality of Sustainability Reporting among Industrial Companies and Banks Listed on the Palestine Exchange” in a book indexed in the Scopus database titled “Studies in Systems, Decision and Control.”
The research was conducted by Prof. Abdelnaser Nour from the Department of Accounting at the Faculty of Business and Communication, with the participation of students Areen Daghir and Sara Daghlas. The study examines the relationship between board characteristics and the quality of sustainability reporting among industrial companies and banks listed on the Palestine Exchange.
The study concluded that board size and gender diversity are important factors influencing the quality of sustainability reporting. It also found that CEO independence and CEO duality negatively affect the quality of these reports. The study recommended that boards of directors should be larger, more diverse, and include non-executive members. Furthermore, banks and companies in the industrial sector are encouraged to disclose their level of corporate social responsibility and show greater attention to environmental and human resource issues.
The study also recommends adopting practical approaches to improve the provision of valuable information to decision-makers and contribute to building governance structures that support the quality of sustainability reporting. This research fills a gap in the existing literature and provides valuable recommendations for company managers, auditors, and regulatory authorities in Palestine and other emerging economies, in alignment with sustainable development goals.
It is worth noting that the research was derived from the students’ graduation project.
The Faculty of Business and Communication at An-Najah National University expresses its pride in this distinguished achievement, which reflects the scientific excellence and research creativity of its faculty members and students. The faculty commends the collaborative efforts that contributed to enriching knowledge and strengthening the university’s position as a leading center for scientific research.
This achievement represents a successful model for integrating education and scientific research at An-Najah National University and embodies the vision of the Faculty of Business and Communication in empowering its students to engage in applied academic research from the undergraduate level, preparing them for leadership roles in the fields of business and accounting.
For more information about the research, please visit the following link:
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