Abstract The study’s objective was to investigate the effects of board attributes on sustainability reporting in 18 banks and industrial enterprises listed on the Palestine Stock Exchange between 2013 and 2022. The study employed Linear Regression Analysis to select between the fixed regression model and the random regression model based on the p-value, as well as Descriptive Statistics for each variable and the Correlation Coefficient for the strength of the associations between the variables. We employed randomization if the percentage is more than five percent. R corn 4.1.1. The study found that the size of the board of directors and gender diversity are significant factors in the caliber of sustainability reports, and that the CEO’s independence and dual personality have a detrimental impact on the caliber of sustainability reports. The study made the following recommendations for the Board of Directors: it should be larger, more diversified, and comprise non-executives. It is also advised that banks and businesses in the industrial sector reveal the level of their CSR and show more concern for the environment and human resources.

Keywords Board of directors characteristics · Quality of sustainability reports · Corporate social responsibility · Agency theory · Resource dependence theory

Title

Business Resilience and Business Innovation for SustainaPart of the book series: Studies in Systems, Decision and Controlbility

Publisher

Springer Nature

Publisher Country

United Kingdom

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

587

Year

2026

Pages

437–455