ListarDepartament: Finances i Comptabilitat por tema "CSR disclosure"
Mostrando ítems 1-4 de 4
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Board competences and CSR reporting: the moderating role of CEO power
Asociación Española de Profesores Universitarios de Contabilidad, ASEPUC (2022)Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, ... -
Female directors on boards. The impact of faultlines on CSR reporting
Emerald (2020)Purpose: This paper analyzes the role of female directors on CSR disclosure. It assumes the existence of faultlines when studying gender diversity and classifies female directors into three categories: industry experts, ... -
The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance
Wiley (2021-11-10)The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure ... -
Varieties of capitalism, corporate governance mechanisms, and stakeholder engagement: An overview of coordinated and liberal market economies
Wiley (2019)This paper examines those aspects of national institutions that affect corporate governance mechanisms at international level. The study uses the “varieties of capitalism” approach, which is concerned with the way companies ...