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Corporate governance perspective on environmental reporting : Literature review and future research agenda

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  • Aluchna, Maria
  • Roszkowska-Menkes, Maria

    (Tilburg University, School of Economics and Management)

  • Khan, Sana

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Suggested Citation

  • Aluchna, Maria & Roszkowska-Menkes, Maria & Khan, Sana, 2024. "Corporate governance perspective on environmental reporting : Literature review and future research agenda," Other publications TiSEM 63f6cd04-4cfd-4f63-afb8-2, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:63f6cd04-4cfd-4f63-afb8-248b4ab4d8d3
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    References listed on IDEAS

    as
    1. Carla Antonini & Wioleta Olczak & Dennis M. Patten, 2021. "Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports," Accounting Forum, Taylor & Francis Journals, vol. 45(2), pages 118-141, April.
    2. Ali Meftah Gerged & Eshani Beddewela & Christopher J. Cowton, 2021. "Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 185-203, January.
    3. 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.
    4. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.
    5. Qingqing Fei, 2022. "Opposite effects of returnee and non-local independent directors on firm’s environmental disclosure and performance," Applied Economics, Taylor & Francis Journals, vol. 54(11), pages 1257-1277, March.
    6. Ruth V. Aguilera & Igor Filatotchev & Howard Gospel & Gregory Jackson, 2008. "An Organizational Approach to Comparative Corporate Governance: Costs, Contingencies, and Complementarities," Organization Science, INFORMS, vol. 19(3), pages 475-492, June.
    7. Walid Ben‐Amar & Philip McIlkenny, 2015. "Board Effectiveness and the Voluntary Disclosure of Climate Change Information," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 704-719, December.
    8. Thomas P. Lyon & John W. Maxwell, 2011. "Greenwash: Corporate Environmental Disclosure under Threat of Audit," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 20(1), pages 3-41, March.
    9. Amal Hamrouni & Mondher Bouattour & Nadia Ben Farhat Toumi & Rim Boussaada, 2022. "Corporate social responsibility disclosure and information asymmetry: does boardroom attributes matter?," Post-Print hal-03539080, HAL.
    10. Aries Sutantoputra, 2022. "Do stakeholders’ demands matter in environmental disclosure practices? Evidence from Australia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 449-478, June.
    11. Grace N. Ofoegbu & Ndubuisi Odoemelam & Regina G. Okafor, 2018. "Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)," Cogent Business & Management, Taylor & Francis Journals, vol. 5(1), pages 1551510-155, January.
    12. Ali Meftah Gerged, 2021. "Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 609-629, January.
    13. Le Luo & Qingliang Tang & Yi‐Chen Lan, 2013. "Comparison of propensity for carbon disclosure between developing and developed countries," Accounting Research Journal, Emerald Group Publishing Limited, vol. 26(1), pages 6-34, July.
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