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Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?

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Cited by:

  1. Elisa Menicucci & Guido Paolucci, 2022. "Board Diversity and ESG Performance: Evidence from the Italian Banking Sector," Sustainability, MDPI, vol. 14(20), pages 1-19, October.
  2. Nurlan Orazalin & Mady Baydauletov, 2020. "Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1664-1676, July.
  3. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
  4. Zabihollah Rezaee & Ling Tuo, 2019. "Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?," Journal of Business Ethics, Springer, vol. 155(3), pages 763-786, March.
  5. Saudi‐Yulieth Enciso‐Alfaro & Isabel‐María García‐Sánchez, 2024. "Do boards care about planetary boundaries? A gender perspective on circular economy disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4562-4597, July.
  6. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  7. 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.
  8. Daina Mazutis & Katherine Hanly & Anna Eckardt, 2022. "Sustainability (Is Not) in the Boardroom: Evidence and Implications of Attentional Voids," Sustainability, MDPI, vol. 14(14), pages 1-17, July.
  9. Xia, Li & Gao, Shuo & Wei, Jiuchang & Ding, Qiying, 2022. "Government subsidy and corporate green innovation - Does board governance play a role?," Energy Policy, Elsevier, vol. 161(C).
  10. Laila Maswadi & Azlan Amran, 2023. "Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 209-225, January.
  11. Braune, Eric & Sahut, Jean-Michel & Teulon, Fréderic, 2020. "Intangible capital, governance and financial performance," Technological Forecasting and Social Change, Elsevier, vol. 154(C).
  12. Siew Peng Lee, 2023. "Board monitoring effectiveness and corporate sustainability performance: do legal system and CEO non-duality matter?," Review of Managerial Science, Springer, vol. 17(4), pages 1243-1267, May.
  13. Abdalla Shwairef & Azlan Amran & Mohammad Iranmanesh & Noor Hazlina Ahmad, 2021. "The mediating effect of strategic posture on corporate governance and environmental reporting," Review of Managerial Science, Springer, vol. 15(2), pages 349-378, February.
  14. Ahmed A. Sarhan & Basil Al‐Najjar, 2023. "The influence of corporate governance and shareholding structure on corporate social responsibility: The key role of executive compensation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 4532-4556, October.
  15. Nebedum Ekene Ebele & Seong Mi Bae & Jong Dae Kim, 2023. "The Impact of Chief Sustainability Officers on Environmental Performance of Korean Listed Companies: The Mediating Role of Corporate Sustainability Practices," Sustainability, MDPI, vol. 15(20), pages 1-17, October.
  16. 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.
  17. Faisal Hameed & Mohammad Alfaraj & Khizar Hameed, 2023. "The Association of Board Characteristics and Corporate Social Responsibility Disclosure Quality: Empirical Evidence from Pakistan," Sustainability, MDPI, vol. 15(24), pages 1-24, December.
  18. Claudia Arena & Saverio Bozzolan & Giovanna Michelon, 2015. "Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 346-361, November.
  19. Hai Huang & Shengbin Hao & Yu Chen, 2023. "The more the better? Service transition for shaping sustainable development in manufacturing firms and the role of top management team attributes," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3255-3270, November.
  20. Weizheng Sun & Meixin Kou & Xiaoyue Zhang & Yin Cui & Shuning Chen, 2024. "How Does a Major Corporate Customer’s ESG Performance Drive the Supplier’s Green Innovation?," Sustainability, MDPI, vol. 16(17), pages 1-31, September.
  21. Nancy Harp & Mark Myring & Rebecca Shortridge, 2014. "Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment," Journal of Business Ethics, Springer, vol. 122(3), pages 361-373, July.
  22. Ahmed Saber Moussa & Mahmoud Elmarzouky, 2023. "Does Capital Expenditure Matter for ESG Disclosure? A UK Perspective," JRFM, MDPI, vol. 16(10), pages 1-19, September.
  23. Michelon, Giovanna & Rodrigue, Michelle & Trevisan, Elisabetta, 2020. "The marketization of a social movement: Activists, shareholders and CSR disclosure," Accounting, Organizations and Society, Elsevier, vol. 80(C).
  24. Nurlan Orazalin, 2020. "Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 140-153, January.
  25. Nopparat Wongsinhirun & Pattanaporn Chatjuthamard & Pornsit Jiraporn & Piyachart Phiromswad, 2022. "Do takeover threats influence corporate social responsibility? Evidence from hostile takeover vulnerability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1203-1213, September.
  26. Amama Shaukat & Yan Qiu & Grzegorz Trojanowski, 2016. "Board Attributes, Corporate Social Responsibility Strategy, and Corporate Environmental and Social Performance," Journal of Business Ethics, Springer, vol. 135(3), pages 569-585, May.
  27. 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.
  28. 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.
  29. Bolourian, Soudabeh & Alinaghian, Leila & Angus, Andrew, 2023. "Exploring the role of board-level corporate social responsibility committees in corporate social responsibility performance: A configurational approach," Journal of Business Research, Elsevier, vol. 169(C).
  30. 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.
  31. 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.
  32. Jonathan Taglialatela & Ivan Miroshnychenko & Roberto Barontini & Francesco Testa, 2024. "Talk or walk? The board of directors and firm environmental strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 2890-2910, May.
  33. Akshita Arora & Khaoula Aliani, 2024. "Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1113-1128, February.
  34. 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).
  35. Yasir Shahab & Ammar Ali Gull & Asad Ali Rind & Aitzaz Ahsan Alias Sarang & Tanveer Ahsan, 2022. "Do corporate governance mechanisms curb the anti-environmental behavior of firms worldwide? An illustration through waste management," Post-Print hal-03602986, HAL.
  36. Jennifer Martínez‐Ferrero & Emma García‐Meca, 2020. "Internal corporate governance strength as a mechanism for achieving sustainable development goals," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(5), pages 1189-1198, September.
  37. Zeeshan Ullah, 2021. "Sustainable product attributes and firm performance: The moderating role of marketing resource intensity," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 4107-4120, December.
  38. Isabel‐María García‐Sánchez & Nazim Hussain & Sana‐Akbar Khan & Jennifer Martínez‐Ferrero, 2022. "Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 89-106, January.
  39. Leon Zolotoy & Don O’Sullivan & Myeong-Gu Seo & Madhu Veeraraghavan, 2021. "Mood and Ethical Decision Making: Positive Affect and Corporate Philanthropy," Journal of Business Ethics, Springer, vol. 171(1), pages 189-208, June.
  40. Andrea Lippi, 2021. "The Relationship Between Board Composition and the Ratings Given to Green Bonds: An Empirical Analysis," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 11(1), pages 126-126, June.
  41. Eugenio Zubeltzu‐Jaka & Igor Álvarez‐Etxeberria & Eduardo Ortas, 2020. "The effect of the size of the board of directors on corporate social performance: A meta‐analytic approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1361-1374, May.
  42. Giuliana Birindelli & Stefano Dell’Atti & Antonia Patrizia Iannuzzi & Marco Savioli, 2018. "Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System," Sustainability, MDPI, vol. 10(12), pages 1-20, December.
  43. Nazim Hussain & Ugo Rigoni & René P. Orij, 2018. "Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance," Journal of Business Ethics, Springer, vol. 149(2), pages 411-432, May.
  44. Camélia Radu & Nadia Smaili, 2021. "Corporate performance patterns of Canadian listed firms: Balancing financial and corporate social responsibility outcomes," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3344-3359, November.
  45. Venturelli, Valeria & Pedrazzoli, Alessia & Pennetta, Daniela & Gualandri, Elisabetta, 2024. "Pinkwashing in the banking industry: The relevance of board characteristics," Research in International Business and Finance, Elsevier, vol. 67(PB).
  46. Jenna J. Burke & Rani Hoitash & Udi Hoitash, 2019. "The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance," Journal of Business Ethics, Springer, vol. 154(4), pages 1161-1186, February.
  47. Fornasari, Tommaso, 2020. "Il ruolo dei comitati di responsabilità sociale nella corporate governance [The Role of CSR Committees in Corporate Governance]," MPRA Paper 111192, University Library of Munich, Germany.
  48. Michelon, Giovanna, 2021. "Accounting research boundaries, multiple centers and academic empathy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
  49. Samuel Benjamin & Mansi Mansi & Rakesh Pandey, 2020. "Board gender composition, board independence and sustainable supply chain responsibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3305-3339, December.
  50. 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.
  51. Elisa Baraibar-Diez & María D. Odriozola, 2019. "CSR Committees and Their Effect on ESG Performance in UK, France, Germany, and Spain," Sustainability, MDPI, vol. 11(18), pages 1-20, September.
  52. Ying Zhang & Yuting Guo & Aiman Nurdazym, 2023. "How do female CEOs affect corporate environmental policies?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 459-472, January.
  53. Francesca Collevecchio & Gianluca Gionfriddo, 2023. "Adopting a social purpose in for-profit firms: the role of the board of directors," International Entrepreneurship and Management Journal, Springer, vol. 19(3), pages 1467-1499, September.
  54. Camélia Radu & Samaneh Maram, 2021. "The value relevance of reported carbon emissions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 347-377, June.
  55. Jianhua Yin & Sen Wang, 2018. "The effects of corporate environmental disclosure on environmental innovation from stakeholder perspectives," Applied Economics, Taylor & Francis Journals, vol. 50(8), pages 905-919, February.
  56. Xuemei Xie & Qiwei Zhu & Ruoyi Wang, 2019. "Turning green subsidies into sustainability: How green process innovation improves firms' green image," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1416-1433, November.
  57. María del Mar Miras-Rodríguez & Roberto Di Pietra, 2018. "Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 565-588, September.
  58. Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
  59. Nikolić Jelena & Zlatanović Dejana, 2018. "Corporate Governance and Corporate Social Responsibility Synergies: A Systemic Approach," Naše gospodarstvo/Our economy, Sciendo, vol. 64(3), pages 36-46, September.
  60. Ginesti, Gianluca & Campa, Domenico & Spano’, Rosanna & Allini, Alessandra & Maffei, Marco, 2023. "The role of CSR committee characteristics on R&D investments," International Business Review, Elsevier, vol. 32(5).
  61. Gregory D. Saxton & Charlotte Ren & Chao Guo, 2021. "Responding to Diffused Stakeholders on Social Media: Connective Power and Firm Reactions to CSR-Related Twitter Messages," Journal of Business Ethics, Springer, vol. 172(2), pages 229-252, August.
  62. Md Ali Arshad Chowdhury & Mohammad Morshedur Rahman & Mouri Dey & Syed Moudud-Ul-Huq & Sk Alamgir Hossain, 2023. "Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification," SAGE Open, , vol. 13(4), pages 21582440231, December.
  63. Kuzey, Cemil & Fritz, Morgane M.C. & Uyar, Ali & Karaman, Abdullah S., 2022. "Board gender diversity, CSR strategy, and eco-friendly initiatives in the transportation and logistics sector," International Journal of Production Economics, Elsevier, vol. 247(C).
  64. Mara Vogt & Nelson Hein & Fabricia Silva da Rosa & Larissa Degenhart, 2017. "Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies," Estudios Gerenciales, Universidad Icesi, vol. 33(142), pages 24-38, March.
  65. Chaoyuan She & Giovanna Michelon, 2023. "A governance approach to stakeholder engagement in sustainable enterprises—Evidence from B Corps," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5487-5505, December.
  66. María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2019. "An international approach of the relationship between board attributes and the disclosure of corporate social responsibility issues," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(3), pages 612-627, May.
  67. Yuriko Nakao & Katsuhiko Kokubu & Kimitaka Nishitani, 2019. "Do Sustainability Reports Strategically Employ Rhetorical Tone? : An evidence from Japan," Discussion Papers 2019-01, Kobe University, Graduate School of Business Administration.
  68. Francesca Gennari, 2019. "How to Lead the Board of Directors to a Sustainable Development of Business with the CSR Committees," Sustainability, MDPI, vol. 11(24), pages 1-17, December.
  69. José-Luis Godos-Díez & Laura Cabeza-García & Daniel Alonso-Martínez & Roberto Fernández-Gago, 2018. "Factors influencing board of directors’ decision-making process as determinants of CSR engagement," Review of Managerial Science, Springer, vol. 12(1), pages 229-253, January.
  70. P. Fahad & P. Mubarak Rahman, 2020. "Impact of corporate governance on CSR disclosure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 155-167, September.
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  73. Johan Graafland, 2020. "When Does Economic Freedom Promote Well Being? On the Moderating Role of Long-Term Orientation," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 149(1), pages 127-153, May.
  74. DeBoskey, D.G. & Luo, Yan & Wang, Jeff J., 2018. "Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 8-19.
  75. Li, Wanli & Zhang, Xinyue, 2023. "Green innovation and cross-border strategic alliance announcements: Evidence from China," Finance Research Letters, Elsevier, vol. 58(PB).
  76. Timo Busch & Charles H. Cho & Andreas G. F. Hoepner & Giovanna Michelon & Joeri Rogelj, 2023. "Corporate Greenhouse Gas Emissions’ Data and the Urgent Need for a Science-Led Just Transition: Introduction to a Thematic Symposium," Journal of Business Ethics, Springer, vol. 182(4), pages 897-901, February.
  77. Xiaohua Meng & Saixing Zeng & Xuemei Xie & Hailiang Zou, 2019. "Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 403-417, February.
  78. Andrea Lippi & Riccardo Torelli & Andrea Caccialanza, 2024. "Relationship between governance diversity and company growth: Evidence from the FT 1000 Europe's fastest growing companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 650-658, January.
  79. Zeeshan Ullah & Ahmad Arslan & Vesa Puhakka, 2021. "Corporate social responsibility strategy, sustainable product attributes, and export performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1840-1853, November.
  80. Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled, 2015. "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 13-28.
  81. Sara De Masi, 2021. "Boards Contributing to the Protection of the Environment: Looking at the Dynamics between In-groups and Out-groups," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 12(2), pages 76-88, April.
  82. 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.
  83. Saeed Janani & Ranjit M. Christopher & Atanas Nik Nikolov & Michael A. Wiles, 2022. "Marketing experience of CEOs and corporate social performance," Journal of the Academy of Marketing Science, Springer, vol. 50(3), pages 460-481, May.
  84. Del Bosco, Barbara & Misani, Nicola, 2016. "The effect of cross-listing on the environmental, social, and governance performance of firms," Journal of World Business, Elsevier, vol. 51(6), pages 977-990.
  85. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
  86. Elżbieta Izabela Szczepankiewicz & Joanna Błażyńska & Beata Zaleska & Farid Ullah & Windham Eugene Loopesko, 2022. "Compliance with Corporate Governance Principles by Energy Companies Compared with All Companies Listed on the Warsaw Stock Exchange," Energies, MDPI, vol. 15(17), pages 1-28, September.
  87. Ahmed Saber Moussa & Mahmoud Elmarzouky, 2024. "Beyond Compliance: How ESG Reporting Influences the Cost of Capital in UK Firms," JRFM, MDPI, vol. 17(8), pages 1-21, July.
  88. Gwenael Roudaut, 2017. "The Representation of Managers, Shareholders and other Stakeholders inside the Boardroom: Does it Matter for CSR Commitment? ," Working Papers hal-01623944, HAL.
  89. Jia Xu & Jiuchang Wei & Liangdong Lu, 2019. "Strategic stakeholder management, environmental corporate social responsibility engagement, and financial performance of stigmatized firms derived from Chinese special environmental policy," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1027-1044, September.
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