The DOI matches its Crossref record; 60 of the 60 references it cites were found in a registry or an index.
Board structure and environmental, social, and governance disclosure in Latin America
Abstract
Abstract We examine the effect of board structure on Environmental, Social and Governance (ESG) disclosure in Latin America. Previous studies have presented diverse results, but Latin American companies are rarely studied. We argue that the institutional context of Latin America should change some of the relationships between board structure and ESG disclosure ordinarily observed in the literature. We tested our hypotheses about the influence of board size, women on the board, CEO duality, and independent directors, on ESG disclosure using a four-year panel collected from the Bloomberg and Capital IQ databases. We found that board size and independent directors impact ESG disclosure positively, but women on the board and CEO duality impact ESG disclosure negatively. These findings provide new insights into ESG disclosure in Latin America.
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Cites
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The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
Bae, S. M., Masud, M. A. K., & Kim, J. D. (2018) · Sustainability · doi:10.3390/su10082611 · Cited by 357
Digital finance and corporate ESG performance: Empirical evidence from listed companies in China
Ren, X., Zeng, G., & Zhao, Y. (2023) · Pacific-Basin Finance Journal · doi:10.1016/j.pacfin.2023.102019 · Cited by 341
The Impact of Voluntary Sustainability Reporting on Firm Value: Insights from Signaling Theory
Friske, W., Hoelscher, S. A., & Nikolov, A. N. (2023) · Journal of the Academy of Marketing Science · doi:10.1007/s11747-022-00879-2 · Cited by 249
Salvador, R., Søberg, P. V., Jørgensen, M. S., Schmidt-Kallesøe, L.-L., & Larsen, S. B. (2023) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2023.138248 · Cited by 50
Metadata
- Authors
- Husted, B. W., & Sousa-Filho, J. M. D.
- Venue
- Journal of Business Research
- Publisher
- Elsevier BV
- Published
- 2019-09
- Volume
- 102
- Pages
- 220-227
- ISSN
- 0148-2963 (ISSN-L)
- OpenAlex
- W2790596132
- Cited by
- 687
- References
- 60
- FWCI
- 40.64
- Type
- journal article
- Language
- en
- Open access
- closed
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- Husted, B. W., & Sousa-Filho, J. M. D. (2019). Board structure and environmental, social, and governance disclosure in Latin America. Journal of Business Research. https://doi.org/10.1016/j.jbusres.2018.01.017
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
