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2023
- handle: 10670/1.jszfuu
- 0034-7590
Ce document est lié à :
http://www.redalyc.org/revista.oa
RAE - Revista de Administração de Empresas
Mots-clés
Administración y Contabilidad board attributes liberal economies Corporate governance environmental disclosure corporate social responsibilitySujets proches
Companies Partnership--Law and legislation Businesses Firms Companies Enterprises Business organizations Organizations, BusinessCiter ce document
Alan Bandeira Pinheiro et al., « BOARD ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE: WHAT IS THE NEXUS IN LIBERAL ECONOMIES? », RAE - Revista de Administração de Empresas, ID : 10670/1.jszfuu
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Résumé
Our study investigates the impact of the board of directors’ attributes on companies’ environmental disclosure. The sample comprised 1,037 companies from Australia, Canada, Ireland, New Zealand, the United Kingdom, and the United States between 2015 and 2018. The results reveal that the percentage of independent auditors, board size, and the presence of the sustainability committee positively influence environmental disclosure. Our findings show that greater diversity on the board is an important factor for companies to disclose more information on their emissions. We conclude that companies should pay greater attention to the characteristics of their boards of directors, as this determines their engagement in environmental issues. This research presents an environmental disclosure index that is less susceptible to greenwashing. The results also bring contributions to the resource dependence theory and agency theory.