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- Publisher
- Springer Journals
- Copyright
- Copyright © The Author(s), under exclusive licence to Springer Nature Limited part of Springer Nature 2021
- ISSN
- 1741-3591
- eISSN
- 1746-6539
- DOI
- 10.1057/s41310-021-00105-5
- Publisher site
- See Article on Publisher Site
Abstract
Within the theoretical framework of corporate governance, this article examines the impact of the characteristics of the board of directors on the level of disclosure of financial and non-financial information in integrated reporting. This effect is sensitive to national legal systems. To this end, the present empirical study was based on a sample of 431 European firms belonging to common or civil law for the period spanning 2012 and 2019. The results of the linear regressions corroborate the existence of relationships between the independence of board members, CEO duality, as well as the size of the board of directors and integrated reporting.
Journal
International Journal of Disclosure and Governance – Springer Journals
Published: Feb 4, 2021