Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?
The aim of the paper is to investigate the effects of the corporate governance model on social and environmental disclosure (SED). We analyze the disclosures of the 100 U.S. Best Corporate Citizens in the period 2005–2007, and we posit a series of simultaneous relationships between different attribu...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2013
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| In: |
Journal of business ethics
Year: 2013, Volume: 114, Issue: 1, Pages: 29-43 |
| Further subjects: | B
Corporate social responsibility
B Corporate governance B Structural Equation Modeling B Social and environmental disclosure B Monitoring |
| Online Access: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
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| 520 | |a The aim of the paper is to investigate the effects of the corporate governance model on social and environmental disclosure (SED). We analyze the disclosures of the 100 U.S. Best Corporate Citizens in the period 2005–2007, and we posit a series of simultaneous relationships between different attributes of the governance system and a multidimensional construct of corporate social performance (CSP). We consider both the extent and the quality of SED, with the purpose of identifying increasing levels of corporate commitment to stakeholders and shedding some light on whether SED is used as a signal or rather as a legitimacy tool. Our empirical evidence shows that the stakeholders’ orientation of corporate governance is positively associated with CSP and SED. On the other hand, we do not find support for the monitoring intensity of corporate governance being negatively associated with social performance. We also find that CSP in the “product” dimension is positively associated with the extent and quality of SED whilst CSP in the “people” dimension is negatively associated with the extent and quality of SED. At a time when shareholders and stakeholders share more common aspects in their relationships with firms, this is a significant area to explore and this research fills an important lacuna in this respect. | ||
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| 650 | 4 | |a Structural Equation Modeling | |
| 650 | 4 | |a Monitoring | |
| 650 | 4 | |a Social and environmental disclosure | |
| 650 | 4 | |a Corporate Social Responsibility | |
| 650 | 4 | |a Corporate Governance | |
| 700 | 1 | |a Michelon, Giovanna |e VerfasserIn |4 aut | |
| 700 | 1 | |a Raggi, Davide |e VerfasserIn |4 aut | |
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| STA | 0 | 0 | |a Corporate governance,Corporate control,Corporate social responsibility,Monitoring |
| STB | 0 | 0 | |a Gouvernement d'entreprise,Monitoring,Monitorage,Monitorage,Responsabilité sociale de l'entreprise |
| STC | 0 | 0 | |a Gobierno corporativo,Monitoreo,Responsabilidad social de la empresa |
| STD | 0 | 0 | |a Corporate governance,Governo d'impresa,Governo d'impresa,Corporate social responsibility,Responsabilità sociale d'impresa,Responsabilità sociale d'impresa,Monitoraggio del paziente |
| STE | 0 | 0 | |a 企业管理,商团治理,公司治理 |
| STF | 0 | 0 | |a 企業社會責任,企業管理,商團治理,公司治理,監測 |
| STG | 0 | 0 | |a Governança corporativa,Monitoramento,Responsabilidade social da empresa |
| STH | 0 | 0 | |a Корпоративная социальная ответственность,Корпоративное управление,Мониторинг |
| STI | 0 | 0 | |a Εταιρική διακυβέρνηση,Corporate governance,Εταιρική κοινωνική ευθύνη,Corporate social responsibility,Παρακολούθηση ασθενών |
| SYE | 0 | 0 | |a Corporate social responsibility,Corporate citizenship,Corporate environment responsibility,Corporate environmental responsibility,Corporate responsibility,Corporate sustainability management,Corporate volunteering,CSR (Corporate social responsibility),Environmental social governance,ESG,Gesellschaftliche Unternehmensverantwortung,Gesellschaftliche Verantwortung von Unternehmen,Gesellschaftliches Engagement von Unternehmen,Nachhaltigkeitsmanagement,Soziale Verantwortung von Unternehmen,Soziales Engagement von Unternehmen,Unternehmensverantwortung,Unternehmerische Sozialverantwortung,CSR,Corporate Citizenship,Unternehmerische Gesellschaftsverantwortung,Unternehmerische Sozialverantwortung,Unternehmen , Unternehmenskontrolle,Unternehmensüberwachung |