ABSTRACT This study examines the influence of board characteristics on environmental, social, and governance (ESG) disclosure on social media, particularly on Twitter (X), in the US information and communication technology (ICT) industry. While prior research has focused on ESG reporting in traditional channels, little is known about how governance structures shape disclosure on social media. Drawing on legitimacy and media richness theories, the analysis investigates the impact of five board attributes (meeting frequency, size, women representation, tenure, and independence) on ESG disclosure on Twitter (X) using an unbalanced panel of 60 US ICT firms from the list Fortune Global 500 over 2016–2022. An automated content analysis of more than 147,000 corporate tweets was employed to measure the extent of ESG reporting. ESG disclosure was measured through keyword‐based content analysis of tweets, based on the Bloomberg ESG Index. Results indicate that women board representation and independence significantly enhance ESG disclosure on Twitter (X), while frequent board meetings are associated with lower levels of disclosure. Board size and tenure show no consistent effects.
Łukasz Bryl (Wed,) studied this question.
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