NAGIOS: RODERIC FUNCIONANDO

How do remuneration committees affect corporate social responsibility disclosure? empirical evidence from an international perspective

Repositori DSpace/Manakin

IMPORTANT: Aquest repositori està en una versió antiga des del 3/12/2023. La nova instal.lació está en https://roderic.uv.es/

How do remuneration committees affect corporate social responsibility disclosure? empirical evidence from an international perspective

Mostra el registre parcial de l'element

dc.contributor.author Bel Oms, Inmaculada
dc.contributor.author Segarra Moliner, José Ramón
dc.date.accessioned 2022-04-12T07:13:27Z
dc.date.available 2022-04-13T04:45:05Z
dc.date.issued 2021 es_ES
dc.identifier.citation Bel-Oms, Inmaculada, y José Ramón Segarra-Moliner. «How Do Remuneration Committees Affect Corporate Social Responsibility Disclosure? Empirical Evidence from an International Perspective». Sustainability 14, n.º 2 (2022) es_ES
dc.identifier.uri https://hdl.handle.net/10550/82286
dc.description.abstract The main goal of this study is to analyze whether the existence of remuneration committees tend to disclose more corporate social responsibility (CSR) information. In addition, we test the moderating role played by the proportion of independent directors on boards of directors with the relationship between the constitution of remuneration committees and CSR disclosure. Previous research does not appear to have addressed these questions. The research questions proposed are tested using an international sample of 28,610 listed companies, and we took into consideration information on industrial companies from the Middle East, developed Asian and Pacific countries, both emerging and developed European countries, Africa, Latin America and North America. These findings provide evidence that the existence of remuneration committees is more likely to disclose CSR information, and the existence of independent board members positively moderates the association between the existence of remuneration committees and CSR disclosure. We expand on earlier empirical literature concerning corporate governance and CSR issues. es_ES
dc.language.iso en es_ES
dc.subject remuneration committees es_ES
dc.subject corporate social responsibility es_ES
dc.subject agency theory es_ES
dc.title How do remuneration committees affect corporate social responsibility disclosure? empirical evidence from an international perspective es_ES
dc.type journal article es_ES
dc.subject.unesco UNESCO::CIENCIAS ECONÓMICAS es_ES
dc.identifier.doi 10.3390/su14020860 es_ES
dc.accrualmethod S es_ES
dc.embargo.terms 0 days es_ES

Visualització       (1.383Mb)

Aquest element apareix en la col·lecció o col·leccions següent(s)

Mostra el registre parcial de l'element

Cerca a RODERIC

Cerca avançada

Visualitza

Estadístiques