IDEAS home Printed from https://ideas.repec.org/a/spr/jbecon/v92y2022i3d10.1007_s11573-022-01092-x.html
   My bibliography  Save this article

The role of sustainable corporate governance in mandatory sustainability reporting quality

Author

Listed:
  • Tobias Gerwing

    (University of Münster)

  • Peter Kajüter

    (University of Münster)

  • Maximilian Wirth

    (University of Münster)

Abstract

This study analyzes the association between various sustainable corporate governance (SCG) mechanisms and mandatory sustainability reporting quality (MSRQ). To this end, we construct a novel MSRQ measure based on manually collected data from 220 German firms in their first year of mandatory sustainability reporting according to the European CSR Directive (2014/95/EU). Descriptive findings show a heterogeneous reporting quality for our sample. The regression analyses suggest an important role of SCG in ensuring high MSRQ. MSRQ increases with the number of SCG mechanisms employed. Regarding the individual mechanisms, we find that MSRQ is positively associated with a sustainable remuneration of the executive board, gender diversity at the supervisory board level, the existence of a CSR committee, engagement in CSR initiatives, and external assurance. However, we do not find any association between gender diversity at the executive board level and MSRQ, contradicting research on voluntary sustainability reporting. Finally, we derive several implications for preparers, auditors, stakeholders, and regulators.

Suggested Citation

  • Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022. "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, vol. 92(3), pages 517-555, April.
    • Handle: RePEc:spr:jbecon:v:92:y:2022:i:3:d:10.1007_s11573-022-01092-x
    DOI: 10.1007/s11573-022-01092-x
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s11573-022-01092-x
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s11573-022-01092-x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bin Srinidhi & Ferdinand A. Gul & Judy Tsui, 2011. "Female Directors and Earnings Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1610-1644, December.
    2. Greg Clinch & Donald Stokes & Tingting Zhu, 2012. "Audit quality and information asymmetry between traders," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(3), pages 743-765, September.
    3. Katrin Hummel & Peter Rötzel, 2019. "Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 205-247, May.
    4. Charl de Villiers & Ana Marques, 2016. "Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure," Accounting and Business Research, Taylor & Francis Journals, vol. 46(2), pages 167-195, February.
    5. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
    6. Taïeb Hafsi & Gokhan Turgut, 2013. "Boardroom Diversity and its Effect on Social Performance: Conceptualization and Empirical Evidence," Journal of Business Ethics, Springer, vol. 112(3), pages 463-479, February.
    7. Chiara Mio & Andrea Venturelli & Rossella Leopizzi, 2015. "Management by objectives and corporate social responsibility disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(3), pages 325-364, March.
    8. Denis Cormier & Michel Magnan & Barbara Van Velthoven, 2005. "Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 3-39.
    9. Hans B. Christensen & Edward Lee & Martin Walker & Cheng Zeng, 2015. "Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?," European Accounting Review, Taylor & Francis Journals, vol. 24(1), pages 31-61, May.
    10. Pany, K & Smith, Ch, 1982. "Auditor Association With Quarterly Financial Information - An Empirical-Test," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 472-481.
    11. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    12. Luis A. Perez-Batres & Van V. Miller & Michael J. Pisani & Irene Henriques & Jose A. Renau-Sepulveda, 2012. "Why Do Firms Engage in National Sustainability Programs and Transparent Sustainability Reporting?," Management International Review, Springer, vol. 52(1), pages 107-136, February.
    13. Blackwell, DW & Noland, TR & Winters, DB, 1998. "The value of auditor assurance: Evidence from loan pricing," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 57-70.
    14. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    15. Al-Shaer, Habiba & Zaman, Mahbub, 2016. "Board gender diversity and sustainability reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 210-222.
    16. Christine Mallin & Giovanna Michelon & Davide Raggi, 2013. "Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?," Journal of Business Ethics, Springer, vol. 114(1), pages 29-43, April.
    17. Zeeshan Mahmood & Rehana Kouser & Md. Abdul Kaium Masud, 2019. "An emerging economy perspective on corporate sustainability reporting – main actors’ views on the current state of affairs in Pakistan," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-31, December.
    18. Gul, Ferdinand A. & Srinidhi, Bin & Ng, Anthony C., 2011. "Does board gender diversity improve the informativeness of stock prices?," Journal of Accounting and Economics, Elsevier, vol. 51(3), pages 314-338, April.
    19. Azlan Amran & Shiau Ping Lee & S. Susela Devi, 2014. "The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality," Business Strategy and the Environment, Wiley Blackwell, vol. 23(4), pages 217-235, May.
    20. Craswell, Allen & Stokes, Donald J. & Laughton, Janet, 2002. "Auditor independence and fee dependence," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 253-275, June.
    21. Adams, Renée B. & Ferreira, Daniel, 2009. "Women in the boardroom and their impact on governance and performance," Journal of Financial Economics, Elsevier, vol. 94(2), pages 291-309, November.
    22. Yasheng Chen & Johnny Jermias & Jamal A. Nazari, 2021. "The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3385-3425, June.
    23. Dilek Cetindamar, 2007. "Corporate Social Responsibility Practices and Environmentally Responsible Behavior: The Case of The United Nations Global Compact," Journal of Business Ethics, Springer, vol. 76(2), pages 163-176, December.
    24. Daniel Tschopp & Ronald Huefner, 2015. "Comparing the Evolution of CSR Reporting to that of Financial Reporting," Journal of Business Ethics, Springer, vol. 127(3), pages 565-577, March.
    25. Libby, R, 1979. "Bankers And Auditors Perceptions Of The Message Communicated By The Audit Report," Journal of Accounting Research, Wiley Blackwell, vol. 17(1), pages 99-122.
    26. Geert Braam & Roy Peeters, 2018. "Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(2), pages 164-181, March.
    27. Charles W. L. Hill & Thomas M. Jones, 1992. "Stakeholder‐Agency Theory," Journal of Management Studies, Wiley Blackwell, vol. 29(2), pages 131-154, March.
    28. Daniel Reimsbach & Rüdiger Hahn & Anil Gürtürk, 2018. "Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing," European Accounting Review, Taylor & Francis Journals, vol. 27(3), pages 559-581, May.
    29. Kristy Hodge & Nava Subramaniam & Jenny Stewart, 2009. "Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility," Australian Accounting Review, CPA Australia, vol. 19(3), pages 178-194, September.
    30. Stéphanie Mittelbach-Hörmanseder & Katrin Hummel & Margarethe Rammerstorfer, 2021. "The information content of corporate social responsibility disclosure in Europe: an institutional perspective," European Accounting Review, Taylor & Francis Journals, vol. 30(2), pages 309-348, March.
    31. David A. Carter & Betty J. Simkins & W. Gary Simpson, 2003. "Corporate Governance, Board Diversity, and Firm Value," The Financial Review, Eastern Finance Association, vol. 38(1), pages 33-53, February.
    32. Carla Rhianon Edgley & Michael John Jones & Jill Frances Solomon, 2010. "Stakeholder inclusivity in social and environmental report assurance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 532-557, May.
    33. Eng, L. L. & Mak, Y. T., 2003. "Corporate governance and voluntary disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 22(4), pages 325-345.
    34. Fang Gao & Yi Dong & Chenkai Ni & Renhui Fu, 2016. "Determinants and Economic Consequences of Non-financial Disclosure Quality," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 287-317, June.
    35. Lois Mahoney & Linda Thorn, 2006. "An Examination of the Structure of Executive Compensation and Corporate Social Responsibility: A Canadian Investigation," Journal of Business Ethics, Springer, vol. 69(2), pages 149-162, December.
    36. K. J. Martijn Cremers & Vinay B. Nair, 2005. "Governance Mechanisms and Equity Prices," Journal of Finance, American Finance Association, vol. 60(6), pages 2859-2894, December.
    37. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
    38. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    39. Galbreath, Jeremy, 2011. "Are there gender-related influences on corporate sustainability? A study of women on boards of directors," Journal of Management & Organization, Cambridge University Press, vol. 17(1), pages 17-38, January.
    40. Renzo Junior & Peter Best & Julie Cotter, 2014. "Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon," Journal of Business Ethics, Springer, vol. 120(1), pages 1-11, March.
    41. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    42. Ahmed, Anwer S. & Duellman, Scott, 2007. "Accounting conservatism and board of director characteristics: An empirical analysis," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 411-437, July.
    43. Doris M. Merkl-Davies & Niamh M. Brennan, 2017. "A theoretical framework of external accounting communication," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(2), pages 433-469, February.
    44. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
    45. Frank Heflin & Dana Wallace, 2017. "The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 44(3-4), pages 337-374, March.
    46. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
    47. Tim Loughran & Bill Mcdonald, 2016. "Textual Analysis in Accounting and Finance: A Survey," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1187-1230, September.
    48. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    49. Charles H. Cho & Jillian R. Phillips & Amy M. Hageman & Dennis M. Patten, 2009. "Media richness, user trust, and perceptions of corporate social responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 933-952, July.
    50. Wallace, R. S. Olusegun & Naser, Kamal, 1995. "Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong," Journal of Accounting and Public Policy, Elsevier, vol. 14(4), pages 311-368.
    51. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    52. Greene, Daniel & Intintoli, Vincent J. & Kahle, Kathleen M., 2020. "Do board gender quotas affect firm value? Evidence from California Senate Bill No. 826," Journal of Corporate Finance, Elsevier, vol. 60(C).
    53. Helena Isidro & Márcia Sobral, 2015. "The Effects of Women on Corporate Boards on Firm Value, Financial Performance, and Ethical and Social Compliance," Journal of Business Ethics, Springer, vol. 132(1), pages 1-19, November.
    54. Michael Gibbert & Winfried Ruigrok & Barbara Wicki, 2008. "What passes as a rigorous case study?," Strategic Management Journal, Wiley Blackwell, vol. 29(13), pages 1465-1474, December.
    55. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    56. Edina Eberhardt-Toth, 2017. "Who should be on a board corporate social responsibility committee?," Post-Print hal-01768904, HAL.
    57. Stephen Bear & Noushi Rahman & Corinne Post, 2010. "The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation," Journal of Business Ethics, Springer, vol. 97(2), pages 207-221, December.
    58. Fabienne Fortanier & Ans Kolk & Jonatan Pinkse, 2011. "Harmonization in CSR Reporting," Management International Review, Springer, vol. 51(5), pages 665-696, October.
    59. Hoffmann, Stefan & Balderjahn, Ingo & Seegebarth, Barbara & Mai, Robert & Peyer, Mathias, 2018. "Under Which Conditions Are Consumers Ready to Boycott or Buycott? The Roles of Hedonism and Simplicity," Ecological Economics, Elsevier, vol. 147(C), pages 167-178.
    60. Robyn Moroney & Carolyn Windsor & Yong Ting Aw, 2012. "Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(3), pages 903-939, September.
    61. Jody Grewal & Edward J. Riedl & George Serafeim, 2019. "Market Reaction to Mandatory Nonfinancial Disclosure," Management Science, INFORMS, vol. 65(7), pages 3061-3084, July.
    62. Gopal Krishnan & Linda Parsons, 2008. "Getting to the Bottom Line: An Exploration of Gender and Earnings Quality," Journal of Business Ethics, Springer, vol. 78(1), pages 65-76, March.
    63. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    64. Nicola Dalla Via & Paolo Perego, 2018. "Determinants of Conflict Minerals Disclosure Under the Dodd–Frank Act," Business Strategy and the Environment, Wiley Blackwell, vol. 27(6), pages 773-788, September.
    65. Liao, Lin & Luo, Le & Tang, Qingliang, 2015. "Gender diversity, board independence, environmental committee and greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 409-424.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    2. Nicolo, Giuseppe & Zampone, Giovanni & Sannino, Giuseppe & Tiron-Tudor, Adriana, 2023. "Worldwide evidence of corporate governance influence on ESG disclosure in the utilities sector," Utilities Policy, Elsevier, vol. 82(C).
    3. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
    4. Michael Graham Parkes & Rebekah O’Rourke & Tiago Domingos & Ricardo F. M. Teixeira, 2023. "An Experimental Portuguese Social-Enterprise Project in Urban Agriculture: A Case Study on the Influence of the Interaction of Stakeholder Roles on Sustainable Governance," Sustainability, MDPI, vol. 15(4), pages 1-19, February.
    5. Hayder Jameel Ahmed & Asaad Mohammed Ali Wahhab, 2023. "Integration of IFRS and FN-IB Applications, as Well as Their Influence on the Value of Iraqi Banks," Technium Social Sciences Journal, Technium Science, vol. 44(1), pages 103-123, June.
    6. Agnes Aurora Ngelo & Yani Permatasari & Siti Zaleha Abdul Rasid & Iman Harymawan & Wulandari Fitri Ekasari, 2022. "Ex-Auditor CEOs and Corporate Social Responsibility (CSR) Disclosure: Evidence from a Voluntary Period of Sustainability Report in Indonesia," Sustainability, MDPI, vol. 14(18), pages 1-23, September.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    2. Al-Shaer, Habiba & Zaman, Mahbub, 2016. "Board gender diversity and sustainability reporting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 210-222.
    3. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    4. Camélia Radu & Nadia Smaili, 2022. "Board Gender Diversity and Corporate Response to Cyber Risk: Evidence from Cybersecurity Related Disclosure," Journal of Business Ethics, Springer, vol. 177(2), pages 351-374, May.
    5. Atif, Muhammad & Hossain, Mohammed & Alam, Md Samsul & Goergen, Marc, 2021. "Does board gender diversity affect renewable energy consumption?," Journal of Corporate Finance, Elsevier, vol. 66(C).
    6. Alicia Girón & Amirreza Kazemikhasragh & Antonella Francesca Cicchiello & Eva Panetti, 2021. "Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 12(4), pages 1741-1759, December.
    7. Nicola Cucari & Salvatore Esposito De Falco & Beatrice Orlando, 2018. "Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 250-266, May.
    8. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
    9. Nooraisah Katmon & Zam Zuriyati Mohamad & Norlia Mat Norwani & Omar Al Farooque, 2019. "Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market," Journal of Business Ethics, Springer, vol. 157(2), pages 447-481, June.
    10. Ishmael Tingbani & Lyton Chithambo & Venancio Tauringana & Nikolaos Papanikolaou, 2020. "Board gender diversity, environmental committee and greenhouse gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2194-2210, September.
    11. Dang, Rey & Houanti, L'Hocine & Sahut, Jean-Michel & Simioni, Michel, 2021. "Do women on corporate boards influence corporate social performance? A control function approach," Finance Research Letters, Elsevier, vol. 39(C).
    12. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
    13. Ge Wang & Huijin Zhang & Saixing Zeng & Xiaohua Meng & Han Lin, 2023. "Reporting on sustainable development: Configurational effects of top management team and corporate characteristics on environmental information disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 28-52, January.
    14. Kara, Alper & Nanteza, Aziidah & Ozkan, Aydin & Yildiz, Yilmaz, 2022. "Board gender diversity and responsible banking during the COVID-19 pandemic," Journal of Corporate Finance, Elsevier, vol. 74(C).
    15. Renata Konadu & Gabriel Sam Ahinful & Samuel Owusu-Agyei, 2021. "Corporate governance pillars and business sustainability: does stakeholder engagement matter?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 269-289, September.
    16. María‐Florencia Amorelli & Isabel‐María García‐Sánchez, 2021. "Trends in the dynamic evolution of board gender diversity and corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 537-554, March.
    17. Eduardo Ortas & Igor Álvarez & Eugenio Zubeltzu, 2017. "Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis," Sustainability, MDPI, vol. 9(6), pages 1-26, June.
    18. Yunyi Li & Charl de Villiers & Lina Zixuan Li & Leye Li, 2022. "The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(1), pages 109-143, March.
    19. Bart Manning & Geert Braam & Daniel Reimsbach, 2019. "Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 351-366, March.
    20. Rania B'eji & Ouidad Yousfi & Abdelwahed Omri, 2021. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Papers 2102.09218, arXiv.org.

    More about this item

    Keywords

    Sustainability reporting; Regulation; Corporate governance; Disclosure quality;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:jbecon:v:92:y:2022:i:3:d:10.1007_s11573-022-01092-x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.