Search results for "DISCLOSURE"
showing 10 items of 111 documents
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
2020
Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively m…
Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant …
2021
This is the pre-peer reviewed version of the following article: Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role?, which has been published in final form at https://doi.org/10.1002/bse.2815. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial …
L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français
2009
International audience; L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français.
Il ruolo del white paper sulle offerte al pubblico di cripto-attività alla luce della proposta MiCA
2022
La proposta MiCA, nel regolare il white paper sulle offerte di crypto-assets, sembra tenere in considerazione i benefici e i limiti dei sistemi di voluntary e di mandatory disclosure, non optando integralmente né per il primo, né per il secondo. In quest’ottica, se può condividersi l’approccio regolamentare diretto a graduare, a seconda della tipologia di token offerto, sia il contenuto che l’assoggettamento del documento a mera notifica o ad approvazione ex ante da parte dell’Autorità competente, dubbi sorgono in ordine all’indistinta allocazione dell’onere della prova in capo all’oblato, nei casi di violazione della disciplina del relativo white paper.
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…
Determinants of internet‐based corporate governance disclosure by Spanish listed companies
2008
PurposeThe purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed.Design/methodology/approachThe study took as its reference the existing literature on the examination of the quality of web sites and the importance of content as a key variable in determining web site quality. To quantify the corporate governance information disclosed by Spanish listed companies, three transparency indexes were designed. To contrast which variables determine the information provided online, …
The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities
2021
PURPOSE: Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average, equity, and debt) in the healthcare industry.
Exploring twitter for csr disclosure: influence of ceo and firm characteristics in latin american companies
2018
Social networks, which are characterised by accessibility and interactivity, offer great potential for dialogue between companies and stakeholders, for example as platforms for publishing information on aspects of corporate social responsibility (CSR). In this paper, we use a synthetic index to analyse levels of CSR disclosure via Twitter, and identify explanatory variables of this disclosure by studying the demographic characteristics of the Chief Executive Officer (CEO) and of the company. This synthetic index was based on data for 93 companies located in the four countries of the Pacific Alliance (Chile, Colombia, Mexico, and Peru), using categories based on the 2016 Global Reporting Ini…
I compensi degli amministratori: analisi della disclosure nei bilanci delle società italiane quotate
2012
This paper analyses the disclosure on the directors’ remuneration, whose primary role in a company, makes their information of particular interest to different stakeholders. The authors’ aim is to investigate the official documents (for 2009) of the 50 most capitalized listed Italian companies, in order to verify the compulsory and/or voluntary disclosure provided about the remuneration paid to their directors. The findings will be summarized in a disclosure index whose correlation with some parameters (selected on the basis of specific research hypothesis) concerning board structure and company size will be assessed.
The social economy as a political priority. Analysis of participator y budgets in Ecuador
2020
En Ecuador, con la aprobación de la constitución en 2008, se ha impulsado la consecución del fin del buen vivir (Sumak Kawsay), fijando como objetivo establecer un sistema económico acorde a sus principios, incorporando entre sus prioridades el fomento de la economía social. El objetivo del trabajo es conocer si las preferencias de la ciudadanía están alineadas con las del gobierno. Para ello se recurre al análisis de los presupuestos participativos en Ecuador, como herramienta que permite conocer las preferencias de la ciudadanía. Concretamente se realizan tres estudios de caso representativos de las distintas regiones naturales de Ecuador: Quito, Guayaquil y Sucumbíos. Como principales re…