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| Format: | Artículo científico |
| Language: | en |
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Fundação Getulio Vargas
2023
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| Online Access: | https://www.redalyc.org/articulo.oa?id=155176290002 https://www.redalyc.org/journal/1551/155176290002/ https://www.redalyc.org/journal/1551/155176290002/html/ https://www.redalyc.org/journal/1551/155176290002/155176290002.epub https://www.redalyc.org/journal/1551/155176290002/movil |
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Table of Contents:
- BOARD ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE: WHAT IS THE NEXUS IN LIBERAL ECONOMIES? Alan Bandeira Pinheiro Marcelle Colares Oliveira George Alberto de Freitas María Belén Lozano García Administración y Contabilidad board attributes liberal economies Corporate governance environmental disclosure corporate social responsibility 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. 2023 artículo científico 0034-7590 https://www.redalyc.org/articulo.oa?id=155176290002 https://www.redalyc.org/journal/1551/155176290002/ https://www.redalyc.org/journal/1551/155176290002/html/ https://www.redalyc.org/journal/1551/155176290002/155176290002.epub https://www.redalyc.org/journal/1551/155176290002/movil 10.1590/S0034-759020230402 en http://www.redalyc.org/revista.oa?id=1551 RAE - Revista de Administração de Empresas application/pdf Fundação Getulio Vargas RAE - Revista de Administração de Empresas (Brasil) Num.4 Vol.63