ListarDepartament: Finances i Comptabilitat por tema "stakeholder theory"
Mostrando ítems 1-4 de 4
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Corporate Social Responsibility Strategies of Spanish Listed Firms and Controlling Shareholders’ Representatives
SAGE Publications (2018)This article aims at analyzing how controlling shareholders’ representatives on boards affect corporate social responsibility (CSR) strategies (disclosing CSR matters) in Spain, a context characterized by high ownership ... -
Engagement of directors representing institutional investors on environmental disclosure
John Wiley and Sons (2018)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, ... -
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 ... -
The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return
MDPI (2021)The aim of this research was to provide further evidence of the impact of the power of the Chief Executive Officer (CEO) on corporate social responsibility (CSR) disclosure. Additionally, we explore the moderating role of ...