Corporate governance and environmental social governance disclosure: A meta‐analytical review
Valentina Lagasio () and
Corporate Social Responsibility and Environmental Management, 2019, vol. 26, issue 4, 701-711
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.
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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:26:y:2019:i:4:p:701-711
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