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How Do Remuneration Committees Affect Corporate Social Responsibility Disclosure? Empirical Evidence from an International Perspective

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How Do Remuneration Committees Affect Corporate Social Responsibility Disclosure? Empirical Evidence from an International Perspective

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dc.contributor.author Bel Oms, Inmaculada
dc.contributor.author Segarra Moliner, José Ramón
dc.date.accessioned 2022-07-26T14:27:47Z
dc.date.available 2022-07-26T14:27:47Z
dc.date.issued 2022
dc.identifier.citation Bel Oms, Inmaculada Segarra Moliner, José Ramón 2022 How Do Remuneration Committees Affect Corporate Social Responsibility Disclosure? Empirical Evidence from an International Perspective Sustainability 14 2 860 873
dc.identifier.uri https://hdl.handle.net/10550/83524
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 mod-erating 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 coun-tries, emerging Europe, developed Europe, 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 as-sociation between the existence of remuneration committees and CSR disclosure. We expand on earlier empirical literature concerning corporate governance and CSR issues.
dc.language.iso eng
dc.relation.ispartof Sustainability, 2022, vol. 14, num. 2, p. 860-873
dc.subject Medi ambient Anàlisi d'impacte
dc.subject Empreses Finances
dc.title How Do Remuneration Committees Affect Corporate Social Responsibility Disclosure? Empirical Evidence from an International Perspective
dc.type journal article es_ES
dc.date.updated 2022-07-26T14:27:48Z
dc.identifier.doi 10.3390/su14020860
dc.identifier.idgrec 154405
dc.rights.accessRights open access es_ES

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