Engagement of directors representing institutional investors on environmental disclosure

María Consuelo Pucheta‐Martínez · Blanca López‐Zamora

49 citations0/0 files storedCorporate Social Responsibility and Environmental Management

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

Abstract This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, we make a distinction between those representatives of institutional investors appointed by bank and insurance companies and those appointed by mutual funds, investment funds and pension funds, because they have different motivations, characteristics and incentives, and consequently their role on boards and their influence on environmental disclosure may be dissimilar, as our results suggest. Our research offers a deep analysis revealing the role played by representatives of institutional investors in Spanish listed firms' decisions to disclose environmental information. Thus, our findings show the engagement with the stakeholders of a particular type of director on boards regarding environmental disclosure.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 49 citations exist upstream.

References

1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 2000Investor protection and corporate governance 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 2002Introduction 1997Disclosure level and the cost of equity capital.1995Corporate social and environmental reporting 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory

Cited by

2021How Foreign Institutional Shareholders' Religious Beliefs Affect Corporate Social Performance?2020Does Internal Control Contribute to a Firm’s Green Information Disclosure? Evidence from China 2024Mandatory disclosure of standardized sustainability metrics: The case of the EU Taxonomy Regulation 2019Do mutual fund networks affect corporate social responsibility? Evidence from China 2023Nexus between corporate environmental disclosures and gender diversity: Interaction effects of board independence

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.