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Engagement of directors representing institutional investors on environmental disclosure
dc.contributor.author | Pucheta-Martínez, María Consuelo | |
dc.contributor.author | López Zamora, Blanca | |
dc.date.accessioned | 2018-10-15T07:03:10Z | |
dc.date.available | 2018-10-15T07:03:10Z | |
dc.date.issued | 2018 | |
dc.identifier.citation | PUCHETA‐MARTÍNEZ, María Consuelo; LÓPEZ‐ZAMORA, Blanca. Engagement of directors representing institutional investors on environmental disclosure. Corporate Social Responsibility and Environmental Management, 2018 | ca_CA |
dc.identifier.issn | 1535-3958 | |
dc.identifier.issn | 1535-3966 | |
dc.identifier.uri | http://hdl.handle.net/10234/176722 | |
dc.description | "This is the pre-peer reviewed version of the following article: Engagement of directors representing institutional investors on environmental disclosure, which has been published in final form at https://doi.org/10.1002/csr.1525. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions." | |
dc.description.abstract | This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, we make a distinction between those representatives of institutional investors appointed by bank and insurance companies and those appointed by mutual funds, investment funds and pension funds, because they have different motivations, characteristics and incentives, and consequently their role on boards and their influence on environmental disclosure may be dissimilar, as our results suggest. Our research offers a deep analysis revealing the role played by representatives of institutional investors in Spanish listed firms' decisions to disclose environmental information. Thus, our findings show the engagement with the stakeholders of a particular type of director on boards regarding environmental disclosure. | ca_CA |
dc.format.extent | 13 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | John Wiley and Sons | ca_CA |
dc.relation.isPartOf | Corporate Social Responsibility and Environmental Management, 2018 | ca_CA |
dc.rights | Copyright © John Wiley & Sons, Inc. | ca_CA |
dc.rights.uri | http://rightsstatements.org/vocab/InC/1.0/ | * |
dc.subject | environmental disclosure | ca_CA |
dc.subject | institutional investors | ca_CA |
dc.subject | legitimacy theory | ca_CA |
dc.subject | stakeholder theory | ca_CA |
dc.title | Engagement of directors representing institutional investors on environmental disclosure | ca_CA |
dc.type | info:eu-repo/semantics/article | ca_CA |
dc.identifier.doi | https://doi.org/10.1002/csr.1525 | |
dc.relation.projectID | Spanish Ministry of Economy, Industry and Competitiveness / ECO 2017‐82259‐R. | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_CA |
dc.relation.publisherVersion | https://onlinelibrary.wiley.com/doi/full/10.1002/csr.1525 | ca_CA |
dc.type.version | info:eu-repo/semantics/submittedVersion | ca_CA |
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