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dc.contributor.authorPucheta-Martínez, María Consuelo
dc.contributor.authorGallego-Alvarez, Isabel
dc.contributor.authorBel-Oms, Inmaculada
dc.date.accessioned2021-06-08T11:26:39Z
dc.date.available2021-06-08T11:26:39Z
dc.date.issued2021
dc.identifier.citationPucheta-Martínez, M. C., Gallego-Álvarez, I., & Bel-Oms, I. (2021). Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role? Business Strategy and the Environment, 1– 17. https://doi.org/10.1002/bse.2815ca_CA
dc.identifier.issn0964-4733
dc.identifier.issn1099-0836
dc.identifier.urihttp://hdl.handle.net/10234/193315
dc.descriptionThis is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions
dc.description.abstractThe aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial expertise. Moreover, this research analyzes the moderating effect of board gender diversity between these audit committees' attributes and CSR reporting. The results of analyzing 13,178 firm-year observations of non-financial companies show that the presence of an audit committee and audit committee financial expertise are positively associated with CSR disclosure. However, a higher proportion of non-executive directors in audit committees has a negative effect on the disclosure of CSR information. These findings suggest that some audit committees' features play an important role in ensuring the reporting of environmental, social, and economic information. Our evidence also indicates that the presence of female directors on boards increases the positive impact of financial expert membership of audit committees on CSR disclosure, while women directors moderate any negative effect of the percentage of independent directors on audit committees on CSR reporting by increasing the latter. In addition, female directors moderate the positive impact of the existence of an audit committee on the disclosure of CSR information by reducing the latter.ca_CA
dc.format.extent17 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherJohn Wiley and Sonsca_CA
dc.relation.isPartOfBusiness Strategy and the Environment, 2021ca_CA
dc.rightsCopyright © John Wiley & Sons, Inc.ca_CA
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/*
dc.subjectaudit committee financial expertiseca_CA
dc.subjectaudit committee independenceca_CA
dc.subjectaudit committeesca_CA
dc.subjectcorporate social and environmental disclosureca_CA
dc.subjectwomen directorsca_CA
dc.titleCorporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?ca_CA
dc.typeinfo:eu-repo/semantics/articleca_CA
dc.identifier.doihttps://doi.org/10.1002/bse.2815
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA
dc.relation.publisherVersionhttps://onlinelibrary.wiley.com/doi/full/10.1002/bse.2815ca_CA
dc.description.sponsorshipThe authors wish to acknowledge the financial support from the Spanish Ministry of Economy, Industry and Competitiveness for the research project ECO 2017-82259-R and from the University Jaume I for the research project UJI-B2018-15. The authors are also grateful to the Junta de Castilla y León and the European Regional Development Fund (Grant CLU-2019-03) for the financial support to the Research Unit of Excellence “Economic Management for Sustainability” (GECOS).
dc.type.versioninfo:eu-repo/semantics/submittedVersionca_CA
project.funder.nameJunta de Castilla y Leónca_CA
project.funder.nameEuropean Regional Development Fundca_CA
project.funder.nameUniversity Jaume Ica_CA
project.funder.nameMinisterio de Economía, Industria y Competitividad (España)ca_CA
oaire.awardNumberCLU-2019-03ca_CA
oaire.awardNumberUJI-B2018-15ca_CA
oaire.awardNumber2017-82259-Rca_CA


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