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

共 50 条

[31] Relationship between circulating inflammatory factors and glioma risk and prognosis: A meta-analysis
Feng, Yuan
Wang, Jia
Tan, Dezhong
Cheng, Peng
Wu, Anhua
[J]. CANCER MEDICINE, 2019, 8 (17): : 7454 - 7468
[32] The Relationship between the Characteristic of Board of Directors and the Listed Corporate Governance
Ke Zhang
[J]. PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE OF MANAGEMENT SCIENCE AND INFORMATION SYSTEM, VOLS 1-4, 2009, : 548 - 551
[33] The relationship between minority directors and earnings management: an empirical analysis in the Italian institutional setting
Fera, Pietro
Moscariello, Nicola
Pizzo, Michele
Ricciardi, Giorgio
[J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2022, 22 (07): : 1624 - 1645
[34] RELATIONSHIP BETWEEN BOARD OF DIRECTORS AND GENERAL MEETING IN LIMITED COMPANIES
SULLIVAN, GR
[J]. LAW QUARTERLY REVIEW, 1977, 93 (OCT): : 569 - 580
[35] A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure
Ali, Waris
Wilson, Jeffery
Saeed, Taiba
[J]. ACCOUNTING RESEARCH JOURNAL, 2024, 37 (02) : 151 - 171
[36] The Relationship Between Parenting and Delinquency: A Meta-analysis
Machteld Hoeve
Judith Semon Dubas
Veroni I. Eichelsheim
Peter H. van der Laan
Wilma Smeenk
Jan R. M. Gerris
[J]. Journal of Abnormal Child Psychology, 2009, 37 : 749 - 775
[37] The Relationship Between Perfectionism and Psychopathology: A Meta-Analysis
Limburg, Karina
Watson, Hunna J.
Hagger, Martin S.
Egan, Sarah J.
[J]. JOURNAL OF CLINICAL PSYCHOLOGY, 2017, 73 (10) : 1301 - 1326
[38] The Relationship Between Religiosity and Anxiety: A Meta-analysis
Ahmed M. Abdel-Khalek
Laura Nuño
Juana Gómez-Benito
David Lester
[J]. Journal of Religion and Health, 2019, 58 : 1847 - 1856
[39] Relationship between narcissism and aggression: A meta-analysis
Zhang Lihua
Zhu He
[J]. ACTA PSYCHOLOGICA SINICA, 2021, 53 (11) : 1228 - 1243
[40] Relationship between onchocerciasis and epilepsy: A meta-analysis
Druet-Cabanac, M
Boussinesq, M
Farnarier, G
Dongmo, L
Preux, PM
[J]. EPILEPSIA, 2003, 44 : 39 - 39

← 1 2 3 4 5 →