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The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases

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  • Jose-Manuel Prado-Lorenzo

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  • Isabel-Maria Garcia-Sanchez
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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10551-010-0515-0
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 97 (2010)
    Issue (Month): 3 (December)
    Pages: 391-424

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    Handle: RePEc:kap:jbuset:v:97:y:2010:i:3:p:391-424

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    Web page: http://www.springerlink.com/link.asp?id=100281

    Related research

    Keywords: corporate social responsibility; Boards of Directors; disclosure; economic theories; socio-political theories; institutional macro-context;

    References

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    6. Andreas Rasche & Daniel Esser, 2006. "From Stakeholder Management to Stakeholder Accountability," Journal of Business Ethics, Springer, vol. 65(3), pages 251-267, 05.
    7. Dulacha Barako & Alistair Brown, 2008. "Corporate social reporting and board representation: evidence from the Kenyan banking sector," Journal of Management and Governance, Springer, vol. 12(4), pages 309-324, November.
    8. van der Laan Smith, Joyce & Adhikari, Ajay & Tondkar, Rasoul H., 2005. "Exploring differences in social disclosures internationally: A stakeholder perspective," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 123-151.
    9. A Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 45-68.
    10. Levy David L. & Kolk Ans, 2002. "Strategic Responses to Global Climate Change: Conflicting Pressures on Multinationals in the Oil Industry," Business and Politics, De Gruyter, vol. 4(3), pages 1-27, November.
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    13. Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
    14. Yermack, David, 1996. "Higher market valuation of companies with a small board of directors," Journal of Financial Economics, Elsevier, vol. 40(2), pages 185-211, February.
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    20. Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
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    23. Kanagaretnam, Kiridaran & Lobo, Gerald J. & Whalen, Dennis J., 2007. "Does good corporate governance reduce information asymmetry around quarterly earnings announcements?," Journal of Accounting and Public Policy, Elsevier, vol. 26(4), pages 497-522.
    24. Ruth V. Aguilera & Cynthia A. Williams & John M. Conley & Deborah E. Rupp, 2006. "Corporate Governance and Social Responsibility: a comparative analysis of the UK and the US," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(3), pages 147-158, 05.
    25. Patten, Dennis M., 2002. "The relation between environmental performance and environmental disclosure: a research note," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 763-773, November.
    26. Jacob Rose, 2007. "Corporate Directors and Social Responsibility: Ethics versus Shareholder Value," Journal of Business Ethics, Springer, vol. 73(3), pages 319-331, July.
    27. Craig Mackenzie, 2007. "Boards, Incentives and Corporate Social Responsibility: the case for a change of emphasis," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(5), pages 935-943, 09.
    28. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    29. Ans Kolk & David Levy & Jonatan Pinkse, 2008. "Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure," European Accounting Review, Taylor & Francis Journals, vol. 17(4), pages 719-745.
    30. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
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    Cited by:
    1. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
    2. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.

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