Corporate governance perspective on environmental reporting: Literature review and future research agenda

被引:4
作者
Aluchna, Maria [1 ,5 ]
Roszkowska-Menkes, Maria [2 ]
Khan, Sana [3 ,4 ]
机构
[1] SGH Warsaw Sch Econ, Dept Management Theory, Warsaw, Poland
[2] Tilburg Univ, Dept Management, Tilburg, Netherlands
[3] Lyon Catholic Univ, Business Sch, Lyon, France
[4] EDES Business Sch, Dept Mkt & Digital Mkt, Lyon, France
[5] SGH Warsaw Sch Econ, Dept Management Theory, Al Niepodleglosci 162, PL-02554 Warsaw, Poland
关键词
corporate governance; environmental disclosure; external governance; internal governance; reporting; CLIMATE-CHANGE; INFORMATION DISCLOSURE; SOCIAL-RESPONSIBILITY; STAKEHOLDER INFLUENCE; AUDIT COMMITTEES; INSTITUTIONAL INVESTORS; VOLUNTARY DISCLOSURE; DEVELOPING-COUNTRY; EMPIRICAL-EVIDENCE; CARBON DISCLOSURE;
D O I
10.1002/csr.2643
中图分类号
F [经济];
学科分类号
02 ;
摘要
The last three decades have witnessed substantial growth in the literature exploring the motives and drivers of corporate greening. Extant research analyzing the governance determinants of corporate environmental disclosure provides competing and contrasting results; despite the growing sustainability challenges create an urgent need for effective monitoring and incentive mechanisms to promote corporate transparency and accountability. This warrants further inquiry in the field, yet very few comprehensive reviews have been presented on governance determinants of corporate environmental disclosure. To fill this gap we conduct a systematic review of 121 published papers and distinguish the governance mechanisms fostering corporate environmental disclosure. Our paper identifies factors influencing the adoption, extant, and quality of environmental disclosure, and provides useful future research directions.
引用
收藏
页码:1550 / 1577
页数:28
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