Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?

PurposeRecent regulatory changes in Europe have promoted non-financial reporting practices (e.g., Directive, 2014/95/EU) and gender diversity in decision-making positions. Special attention is devoted to promoting the gender balance on corporate boards as a key mechanism to enhance corporate governa...

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Veröffentlicht in:	Journal of applied accounting research 2022-02, Vol.23 (1), p.227-249
Hauptverfasser:	Nicolò, Giuseppe, Zampone, Giovanni, Sannino, Giuseppe, De Iorio, Serena
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Boards of directors Climate change Corporate governance Decision making EU directives Financial disclosure Financial reporting Gender Human rights Hypotheses Social responsibility Sustainability Sustainability management Sustainable development Transparency Value creation
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