خصائص مجلس الادارة وتأثيرها في التقارير المتكاملة

The characteristics of the board of directors and their impact on integrated reports

The aim of the study is to identify the role of the characteristics of the board of directors represented (the size of the board of directors, the independence of members of the board of directors, the diversity of the body in the board of directors, educational attainment, age and experience of board members) as an element of governance and its impact on integrated reports. The problem of the current study was summarized, through questions the following. The research aims to measure the impact of the characteristics of the board of directors as one of the elements of corporate governance represented (the size of the board of directors, independence of the board of directors, gender diversity of board members, educational attainment of board members, age of board members, practical experience of board members), in integrated reports. The data for the study was collected by designing a survey questionnaire to know the views of the beneficiaries if the researcher adopted the intentional sample method for the opinions of a group of (202) managers, auditors, accountants and academic professors at various levels, and therefore the community is the intended sample, and the questionnaire was used to obtain On the answers and data collection that will be subject to statistical analysis through the use of statistical programs, Smart pls. The results of the statistical description of the variable of the characteristics of the board of directors appeared as one of the elements of corporate governance that the members of the board of directors had a high positive attitude towards the variable of corporate governance and this indicates the interest of the spectator companies in Basra for this variable due to its importance. In the integrated reports in the joint stock companies in Basra, and this indicates that the interest of the sample companies of the study in the dimensions of the characteristics of the board of directors as one of the mechanisms of corporate governance would positively enhance the integrated reports. The researcher concluded the current study with a set of recommendations, the most important of which is the need for board members and managers in the company to The study by working on their possession of decisions and opinions in the light of recent developments, and emphasizing the members of the board of directors and managers of the surveyed companies to develop their capabilities and skills to make and implement appropriate changes.