Drawing on resource dependency and upper echelons theories, we examine the relationship between directors' international orientation (IO) and the scope of non-financial disclosures (NFD) in a two-tier board structure. Evidence from a regression analysis on a sample of non-financial firms listed on the Warsaw Stock Exchange for the 2014–2018 period shows that the IO of supervisory board members significantly and positively impacts the scope of NFD. We also find that women with IO influence the scope of NFD, whereas accounting and finance experience decreases the focus on NFD elements, especially environmental information. The results imply that both the IO of the supervisory board and the bundle of characteristics facilitate the move toward sustainable development. The findings of our study should be of interest to companies, regulators and policymakers to integrate sustainability practices into their corporate strategies.

中文翻译：

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迈向可持续发展：董事的国际定位及其多样性对非财务披露的作用

借鉴资源依赖和高层理论，我们研究了两级董事会结构中董事的国际取向 (IO) 与非财务信息披露范围 (NFD) 之间的关系。对 2014-2018 年期间在华沙证券交易所上市的非金融公司样本进行回归分析的证据表明，监事会成员的 IO 对 NFD 的范围产生显着和积极的影响。我们还发现，具有 IO 的女性会影响 NFD 的范围，而会计和金融经验会减少对 NFD 元素的关注，尤其是环境信息。结果表明，监事会的 IO 和特征组合都有助于实现可持续发展。我们的研究结果应该引起公司的兴趣，