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

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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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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.rights.uri info:eu-repo/semantics/openAccess
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 info:eu-repo/semantics/article
dc.date.updated 2019-05-22T10:41:31Z
dc.identifier.doi https://doi.org/10.1002/bse.2275
dc.identifier.idgrec 133016

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