The Influence of Institutional Factors on the Relationship between Board of Directors and Environmental Disclosure: A Meta-Analysis

被引：3

作者：

Pisano, Sabrina ^{[1
]}

Lepore, Luigi ^{[1
]}

Celentano, Alfredo ^{[1
]}

Alvino, Federico ^{[1
]}

机构：

[1] Univ Naples Parthenope, Dept Law, Via G Parisi 13, I-80132 Naples, Italy

来源：

INTERNATIONAL REVIEW OF ENVIRONMENTAL AND RESOURCE ECONOMICS | 2022年 / 16卷 / 02期

关键词：

Determinants of disclosure; board characteristics; meta-analysis; Directive; 2014/95/EU; SDG; country-level factors; CORPORATE SOCIAL-RESPONSIBILITY; JUDICIAL SYSTEM EFFICIENCY; OWNERSHIP STRUCTURE; FIRM PERFORMANCE; GOVERNANCE MECHANISMS; VOLUNTARY DISCLOSURE; INVESTOR PROTECTION; CSR; INFORMATION; QUALITY;

D O I：

10.1561/101.00000145

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper adopts the meta-analysis technique to a sample of 29 empirical articles to investigate the relationship between the board of directors' characteristics and environmental disclosure. The paper also investigates whether the findings are moderated by differences in country-level factors, such as geographic location, rule of law, environmental policy stringency and the level of commitment to sustainable development goals, and differences in the measurement of environmental disclosure. The results reveal that board size, independence, gender diversity, environmental committee and board meetings significantly and positively influence environmental disclosure. In addition, the findings show that geographic location intervenes in the relationship between board size, independence, CEO duality and environmental disclosure. Finally, the relationship between board size, CEO duality, and environmental disclosure is moderated by the measurement of the dependent variable.

引用

页码：229 / 280

页数：52

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