Engagement of directors representing institutional investors on environmental disclosure
comunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
comunitat-uji-handle4:
INVESTIGACIONMetadatos
Título
Engagement of directors representing institutional investors on environmental disclosureFecha de publicación
2018Editor
John Wiley and SonsISSN
1535-3958; 1535-3966Cita bibliográfica
PUCHETA‐MARTÍNEZ, María Consuelo; LÓPEZ‐ZAMORA, Blanca. Engagement of directors representing institutional investors on environmental disclosure. Corporate Social Responsibility and Environmental Management, 2018Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
https://onlinelibrary.wiley.com/doi/full/10.1002/csr.1525Versión
info:eu-repo/semantics/submittedVersionPalabras clave / Materias
Resumen
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. ... [+]
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. [-]
Descripción
"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 ... [+]
"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." [-]
Publicado en
Corporate Social Responsibility and Environmental Management, 2018Proyecto de investigación
Spanish Ministry of Economy, Industry and Competitiveness / ECO 2017‐82259‐R.Derechos de acceso
Copyright © John Wiley & Sons, Inc.
http://rightsstatements.org/vocab/InC/1.0/
info:eu-repo/semantics/openAccess
http://rightsstatements.org/vocab/InC/1.0/
info:eu-repo/semantics/openAccess
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