The DOI matches its Crossref record; 4 of the 4 references it cites were found in a registry or an index.
Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies
Abstract
This study investigates the association between environmental, social, and governance (ESG) disclosure and diversity of the board of directors (BoD) in Italian listed companies. Diversity of BoD in terms of gender diversity, CSR committees, board average, and independent directors are examined as to their influence on voluntary ESG disclosure. This rating is highly relevant to managers and investors considering ESG issues in their decision‐making process. The factors that drive or hinder ESG disclosure are gaining importance. Despite the relevance of the topic, in Italy there is a scarce amount of literature regarding diversity in the BoD. The data set includes ESG data for more than 54 Italian companies for the period 2011–2014. The results indicate that firm's CSR disclosure is associated with independent director and committee CSR. In addition, women on BoDs is negatively correlated while the age of the board is not significant. Based on this study, shareholders and policymakers will have a deeper knowledge on the significant roles that board diversity is playing as a determinant of ESG disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
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What To Do (and Not to Do) with Time-Series Cross-Section Data
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Cited by
How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy
Clementino, E., & Perkins, R. (2021) · Journal of Business Ethics · doi:10.1007/s10551-020-04441-4 · Cited by 486
Qureshi, M. A., Kirkerud, S., Theresa, K., & Ahsan, T. (2020) · Business Strategy and the Environment · doi:10.1002/bse.2427 · Cited by 462
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
Khatib, S. F. A., Abdullah, D. F., Elamer, A. A., & Abueid, R. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2665 · Cited by 322
Metadata
- Authors
- Cucari, N., Esposito De Falco, S., & Orlando, B.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2017-09-14
- Volume
- 25
- Issue
- 3
- Pages
- 250-266
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2756358598
- Cited by
- 864
- References
- 4
- FWCI
- 55.64
- Type
- journal article
- Language
- en
- Open access
- closed
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- Cucari, N., Esposito De Falco, S., & Orlando, B. (2018). Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1452
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