Towards sustainable development: The role of directors' international orientation and their diversity for non‐financial disclosure

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