Sara Saggese

Building upon the upper echelons theory, this study investigates the effects of CEO characteristics—in terms of age, gender, and human capital (legal background, educational level, and industry expertise)—on CSR reporting assurance. Using a combination of GMM and logistic regression, it analyzes a sample of non‐financial Italian publicly listed companies. The results reveal that older CEOs, female CEOs, and those with higher educational level, a legal background, and prior experience in the firm's industry are more likely to engage in CSR reporting assurance. Consequently, our findings offer both academic and practical insights. This research contributes to the existing literature on the governance antecedents of CSR reporting, while addressing a gap in the Italian context, which has been underexplored. Furthermore, it holds implications for company decision‐making in the selection of CEOs, as well as for accounting firms and other certification bodies in evaluating how executive characteristics influence sustainability reporting assurance.

Purpose: The study aims to empirically examine the effect of board industry expertise on environmental, social and governance (ESG) strategy, and the mediating role of environmental innovation.Design/methodology/approach: Using an unbalanced sample of 341 publicly traded Italian non-financial firms and data collected from multiple sources over the period 2017–2021, this study applies single-mediator models via ordinary least squares regressions.Findings: Results indicate that directors’ industry expertise improves the corporate orientation toward sustainability strategy that is reflected in ESG objectives. This effect is partly mediated by a greater level of environmental innovation.Practical implications: The article suggests regulators to promote eco-innovation-friendly investment initiatives due to their value in advancing corporate sustainability strategies.Originality/value: The research fills a gap in the literature that has never explored the effect of board industry expertise on sustainability-related outcomes. Moreover, it advances the debate on the implications of board human capital by assessing its influence on ESG strategy and environmental innovation.