Corporate social and environmental disclosure as a sustainable development tool provided by board sub‐committees: Do women directors play a relevant moderating role?

The aim of this research is to examine the impact of three audit committee characteristics on corporate social and environmental responsibility (CSR) disclosure: the existence of an audit committee, audit committee independence, and audit committee financial expertise. Moreover, this research analyz...

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Veröffentlicht in:	Business strategy and the environment 2021-12, Vol.30 (8), p.3485-3501
Hauptverfasser:	Pucheta‐Martínez, María Consuelo, Gallego‐Álvarez, Isabel, Bel‐Oms, Inmaculada
Format:	Artikel
Sprache:	eng
Schlagworte:	audit committee financial expertise audit committee independence Audit committees Audits Committees corporate social and environmental disclosure Directors Experts Females Sustainable development Women women directors
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