Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
Impacto
Scholar |
Otros documentos de la autoría: Pucheta-Martínez, María Consuelo; Gallego-Alvarez, Isabel; Bel-Oms, Inmaculada
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
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INVESTIGACIONMetadatos
Título
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlookFecha de publicación
2019Editor
WileyISSN
0964-4733; 1099-0836Cita bibliográfica
PUCHETA‐MARTÍNEZ, María Consuelo; GALLEGO‐ÁLVAREZ, Isabel; BEL‐OMS, Inmaculada. Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook. Business Strategy and the Environment, 2019.Tipo de documento
info:eu-repo/semantics/articleVersión de la editorial
https://onlinelibrary.wiley.com/doi/full/10.1002/bse.2275Versión
info:eu-repo/semantics/submittedVersionPalabras clave / Materias
Resumen
Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the ... [+]
Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence of liberal countries, developed market economies, and board structures on environmental disclosure. Thus, this research aims to explore how liberal and developed countries and board structures affect environmental reporting. We hypothesise a linear and positive association between companies located in countries with liberal and developed market economies and environmental reporting. Moreover, we hypothesise that one‐tier board structures negatively affect environmental disclosure. Focusing on 13,100 companies domiciled in 39 different countries from 2005 to 2015, it is established that those companies located in liberal and developed economies are more likely to disclose environmental information, whereas one‐tier boards have a negative effect. [-]
Descripción
This is the pre-peer reviewed version of the following article: Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook, which has been ... [+]
This is the pre-peer reviewed version of the following article: Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook, which has been published in final form at: https://doi.org/10.1002/bse.2275. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. [-]
Publicado en
Business Strategy and the Environment, 2019Proyecto de investigación
The Spanish Ministry of Economy, Industry and Competitiveness. Grant Number: ECO 2017‐82259‐R; The University Jaume I, Castellón, Spain. Grant Number: UJI‐B2018‐15Derechos de acceso
© John Wiley & Sons, Ltd and ERP Environment
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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