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Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook

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Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook

dc.contributor.author	Pucheta Martínez, María Consuelo
dc.contributor.author	Gallego Álvarez, Isabel
dc.contributor.author	Bel Oms, Inmaculada
dc.date.accessioned	2019-05-22T10:41:31Z
dc.date.available	2019-05-22T10:41:31Z
dc.date.issued	2019
dc.identifier.uri	https://hdl.handle.net/10550/70262
dc.description.abstract	Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence of liberal countries, developed market economies, and board structures on environmental disclosure. Thus, this research aims to explore how liberal and developed countries and board structures affect environmental reporting. We hypothesise a linear and positive association between companies located in countries with liberal and developed market economies and environmental reporting. Moreover, we hypothesise that one‐tier board structures negatively affect environmental disclosure. Focusing on 13,100 companies domiciled in 39 different countries from 2005 to 2015, it is established that those companies located in liberal and developed economies are more likely to disclose environmental information, whereas one‐tier boards have a negative effect.
dc.language.iso	eng
dc.relation.ispartof	Business Strategy And The Environment, 2019
dc.source	Pucheta Martínez, María Consuelo Gallego Álvarez, Isabel Bel Oms, Inmacualda 2019 Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook Business Strategy And The Environment
dc.subject	Capitalisme
dc.subject	Desenvolupament econòmic Aspectes ambientals
dc.title	Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
dc.type	journal article	es_ES
dc.date.updated	2019-05-22T10:41:31Z
dc.identifier.doi	https://doi.org/10.1002/bse.2275
dc.identifier.idgrec	133016
dc.rights.accessRights	open access	es_ES