Corporate governance and environmental disclosures

Silvia Gaia and Chaoyuan She

Chapter 12 in Handbook on Corporate Governance and Corporate Social Responsibility, 2024, pp 147-162 from Edward Elgar Publishing

Abstract: This chapter provides an overview of the literature that covers research that investigates the role of corporate governance as a driver of environmental disclosure and research that examines corporate governance as a factor in moderating the relationship between environmental disclosure and its impacts on businesses and society. We review studies that examine how internal, institutional, and market mechanisms influence corporate environmental disclosures and how these mechanisms moderate the relationship between corporate environmental transparency and firm outcomes, such as firm value and earnings quality, and societal impact. We conclude the chapter by critically reflecting upon the potential risks and limitations of traditional corporate governance mechanisms in regulating firm environmental transparency and discussing potential alternatives to overcome these limitations.

Keywords: Business and Management; Economics and Finance; Environment; Politics and Public Policy General Academic Interest; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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