EconPapers    
Economics at your fingertips  
 

Corporate governance and environmental social governance disclosure: A meta‐analytical review

Valentina Lagasio () and Nicola Cucari

Corporate Social Responsibility and Environmental Management, 2019, vol. 26, issue 4, 701-711

Abstract: This paper provides, to the best of the authors' knowledge, the first meta‐analysis of evidence about the influence of the corporate governance on environmental, social, and governance (ESG) disclosure, in a setting where the disclosure of information is voluntary but not discretionary. We apply meta‐analysis to a sample of 24 empirical studies to clarify the relationship of board size, board independence, women on board, number of board meeting, CEO duality, and company ownership with ESG disclosure. Our results show that board independence, board size, and women directorship visibly enhance ESG voluntary disclosure; board ownership and CEO duality do not improve the level of ESG disclosure; and some hesitations remain in respect of the number of board meetings and institutional and family ownership. The paper contributes to the ongoing debate on the corporate governance mechanisms that lead to more ESG disclosure and highlight the need of new approach on these issues.

Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (42) Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.1002/csr.1716

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:26:y:2019:i:4:p:701-711

Access Statistics for this article

More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().

 
Page updated 2022-11-09
Handle: RePEc:wly:corsem:v:26:y:2019:i:4:p:701-711