Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?
NAGIOS: RODERIC FUNCIONANDO

Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?

DSpace Repository

Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?

Show simple item record

dc.contributor.author Pucheta-Martínez, M.C.
dc.contributor.author Gallego-Álvarez, I
dc.contributor.author Bel-Oms, I.
dc.date.accessioned 2021-10-27T11:29:55Z
dc.date.available 2021-10-27T11:29:55Z
dc.date.issued 2021
dc.identifier.uri https://hdl.handle.net/10550/80605
dc.description.abstract he 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.
dc.language.iso eng
dc.relation.ispartof Business Strategy And The Environment, 2021, p. 1-17
dc.rights.uri info:eu-repo/semantics/openAccess
dc.source Pucheta-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
dc.subject Economia
dc.title Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?
dc.type info:eu-repo/semantics/article
dc.date.updated 2021-10-27T11:29:55Z
dc.identifier.doi https://doi.org/10.1002/bse.2815
dc.identifier.idgrec 148477

View       (566.5Kb)

This item appears in the following Collection(s)

Show simple item record

Search DSpace

Advanced Search

Browse

Statistics