Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Grave, M. & Paiva, I. (2022). Audit Committees and its effect on Environmental, Social, and Governance Disclosure. 17th Iberian Conference on Information Systems and Technologies (CISTI).
Exportar Referência (IEEE) 
M. G. Almeida and I. C. Paiva,  "Audit Committees and its effect on Environmental, Social, and Governance Disclosure", in 17th Iberian Conf. on Information Systems and Technologies (CISTI), 2022
Exportar BibTeX 
@misc{almeida2022_1735210549381,
	author = "Grave, M. and Paiva, I.",
	title = "Audit Committees and its effect on Environmental, Social, and Governance Disclosure",
	year = "2022"
}
Exportar RIS 
TY  - CPAPER
TI  - Audit Committees and its effect on Environmental, Social, and Governance Disclosure
T2  - 17th Iberian Conference on Information Systems and Technologies (CISTI)
AU  - Grave, M.
AU  - Paiva, I.
PY  - 2022
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  -