Listar COFIN_Articles por fuente "Corporate Social Responsibility and Environmental Management, 2018"
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An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues
Wiley (2018)Firms interested in being perceived by all stakeholders and society as drivers of corporate social responsibility (CSR) activities, especially regarding CSR reporting, should have boards of directors that defend not only ... -
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 engagement of auditors in the reporting of corporate social responsibility information
Wiley (2018)In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid ...