Export Publication
The publication can be exported in the following formats: APA (American Psychological Association) reference format, IEEE (Institute of Electrical and Electronics Engineers) reference format, BibTeX and RIS.
Almeida, M. G. de. & Paiva, I. C. de S. (2022). Audit committees and its effect on environmental, social, and governance disclosure. In Rocha, A., Bordel, B., Penalvo, F. G., and Gonçalves, R. (Ed.), 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). Madrid: IEEE.
M. G. Almeida and I. C. Paiva, "Audit committees and its effect on environmental, social, and governance disclosure", in 2022 17th Iberian Conf. on Information Systems and Technologies (CISTI), Rocha, A., Bordel, B., Penalvo, F. G., and Gonçalves, R., Ed., Madrid, IEEE, 2022
@inproceedings{almeida2022_1716176997180, author = "Almeida, M. G. de. and Paiva, I. C. de S.", title = "Audit committees and its effect on environmental, social, and governance disclosure", booktitle = "2022 17th Iberian Conference on Information Systems and Technologies (CISTI)", year = "2022", editor = "Rocha, A., Bordel, B., Penalvo, F. G., and Gonçalves, R.", volume = "", number = "", series = "", doi = "10.23919/CISTI54924.2022.9820167", publisher = "IEEE", address = "Madrid", organization = "", url = "https://ieeexplore.ieee.org/xpl/conhome/9819948/proceeding" }
TY - CPAPER TI - Audit committees and its effect on environmental, social, and governance disclosure T2 - 2022 17th Iberian Conference on Information Systems and Technologies (CISTI) AU - Almeida, M. G. de. AU - Paiva, I. C. de S. PY - 2022 SN - 2166-0727 DO - 10.23919/CISTI54924.2022.9820167 CY - Madrid UR - https://ieeexplore.ieee.org/xpl/conhome/9819948/proceeding AB - This paper analyzes the link between independent board members on audit committees (AC) and specific information attributes of environmental, social, and governance (ESG) disclosures. Our results reveal a positive association of the audit committees and the quality of voluntary ESG reporting, which results in greater comprehensiveness and relevance. These findings extend the academic debate concerning the role of independent directors on sustainability policies. Moreover, given the importance of ESG information in capital markets and its potential benefits for firms, this evidence may help regulators and owners to implement adequate corporate governance mechanisms. ER -