Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
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Show full item recordcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
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INVESTIGACIONMetadata
Title
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlookDate
2019Publisher
WileyISSN
0964-4733; 1099-0836Bibliographic citation
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.Type
info:eu-repo/semantics/articlePublisher version
https://onlinelibrary.wiley.com/doi/full/10.1002/bse.2275Version
info:eu-repo/semantics/submittedVersionSubject
Abstract
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. [-]
Description
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. [-]
Is part of
Business Strategy and the Environment, 2019Investigation project
The Spanish Ministry of Economy, Industry and Competitiveness. Grant Number: ECO 2017‐82259‐R; The University Jaume I, Castellón, Spain. Grant Number: UJI‐B2018‐15Rights
© John Wiley & Sons, Ltd and ERP Environment
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info:eu-repo/semantics/openAccess
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info:eu-repo/semantics/openAccess
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