The Impact of Audit Committee Characteristics on Environmental and Social Disclosures

Evidence from Turkey


  • Ali Altuğ Biçer
  • Imad Mohamed Feneir The Higher Institute for Administrative and Financial Sciences -Benghazi



Audit Committe, AC Size, AC Meetings, AC Expertise, Environmental Disclosure, Social Disclosure


The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the company in the community. There is a rise demand for companies to take accountability for their environmental and societal impacts. A core role of the Audit Committee (AC) is to help the board of directors in overseeing the company's reporting policy and oversees the quality of financial reporting in the company. This study examined the impact of audit committee characteristics on the level of environmental and social disclosures in listed banks in Borsa Istanbul. The results of the study showed that there is no statistically significant relationship between the characteristics of the audit committee and the environmental and social disclosures. Consequently, these characteristics have no effect on the volume or type of disclosure and their inability to predict them.


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How to Cite

Biçer, A. A., & Feneir, I. M. (2019). The Impact of Audit Committee Characteristics on Environmental and Social Disclosures: Evidence from Turkey. International Journal of Research in Business and Social Science (2147- 4478), 8(3), 111–121.