 The Influence of Institutional Factors on the Relationship between Board of Directors and Environmental Disclosure: A Meta-AnalysisSabrina Pisano, Luigi Lepore, Alfredo Celentano and Federico Alvino International Review of Environmental and Resource Economics, 2022, vol. 16, issue 2, 229-280 Abstract: This paper adopts the meta-analysis technique to a sample of 29 empirical articles to investigate the relationship between the board of directors' characteristics and environmental disclosure. The paper also investigates whether the findings are moderated by differences in country-level factors, such as geographic location, rule of law, environmental policy stringency and the level of commitment to sustainable development goals, and differences in the measurement of environmental disclosure. The results reveal that board size, independence, gender diversity, environmental committee and board meetings significantly and positively influence environmental disclosure. In addition, the findings show that geographic location intervenes in the relationship between board size, independence, CEO duality and environmental disclosure. Finally, the relationship between board size, CEO duality, and environmental disclosure is moderated by the measurement of the dependent variable. Keywords: Determinants of disclosure; board characteristics; meta-analysis; Directive 2014/95/EU; SDG; country-level factors (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:now:jirere:101.00000145 Access Statistics for this article More articles in International Review of Environmental and Resource Economics from now publishers |
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