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Publication Detailed Description
Audit committees and its effect on environmental, social, and governance disclosure
2022 17th Iberian Conference on Information Systems and Technologies (CISTI)
Year (definitive publication)
2022
Language
English
Country
United States of America
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Abstract
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.
Acknowledgements
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Keywords
Audit committees,ESG,Voluntary disclosure,Sustainability,UK
Funding Records
| Funding Reference | Funding Entity |
|---|---|
| UIDB/00315/2020 | Fundação para a Ciência e a Tecnologia |
Contributions to the Sustainable Development Goals of the United Nations
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