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Risk disclosure in sustainability reports: Empirical evidence from the energy sector · Study

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ArticleRisk disclosure in sustainability reports: Empirical evidence from the energy sector

Filippo Vitolla2023

Article2023

Risk disclosure in sustainability reports: Empirical evidence from the energy sector

Filippo Vitolla · Nicola Raimo · Francesco Campobasso · Anastasia Giakoumelou

24 citations·0/0 files stored·Utilities Policy

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Risk Management in Financial Firms

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1989Agency Theory: An Assessment and Review 2002Audit committee, board of director characteristics, and earnings management 2003Boards of Directors and Firm Performance: Integrating Agency and Resource Dependence Perspectives 2004Audit Committee Characteristics and Restatements 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management 2010The effect of corporate governance on sustainability disclosure

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Details

Year2023

Typearticle

Published2023-06-01

VenueUtilities Policy

ISSN-L0957-1787

Languageen

Citations24

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/j.jup.2023.101587

openalex_workW4379618047

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