This study examines the association between board structure and characteristics and the quality of sustainability reporting, using an integrated reporting-based proxy. Thirty-seven companies listed on the Johannesburg Stock Exchange (JSE) in South Africa were selected. Panel data were collected on board size, women on the board, ethnic diversity, the number of financial experts on the board, the average age of board members and their independence. Three control variables were included, namely profitability, firm age and firm size. Sustainability reporting quality (SRQ) was operationalised using the Ernst and Young (EY) Excellence in Integrated Reporting Awards, a categorical rating with four levels: Progress to be made, Average, Good, and Excellent. A multinomial logit model with firm level clustered standard errors was applied to assess the relationship between board structure and SRQ. Under the sample conditions, the results indicate a statistically significant positive association between ethnic diversity and the highest SRQ category. Board size and average board age showed negative and positive associations respectively, but neither was statistically significant after clustering. Board independence, financial expertise and gender diversity were not statistically associated with SRQ. The findings offer insights for policymakers on board composition, with ethnic diversity emerging as the characteristic most strongly associated with high-quality sustainability disclosure under the sample conditions examined.
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