Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms

Integrated Reporting (IR) is a sustainability-oriented reporting format, underpinned by six forms of capital. This study explores the association between Multiple Capitals Disclosure (MCD) and board demographic characteristics and ownership structure in heavily polluting Chinese firms from 2012 to 2...

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Detalles Bibliográficos
Autores principales: Sun, Yanqi, Gu, Yu
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2023
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10300342/
https://www.ncbi.nlm.nih.gov/pubmed/37389041
http://dx.doi.org/10.1016/j.heliyon.2023.e17249

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10300342/
https://www.ncbi.nlm.nih.gov/pubmed/37389041
http://dx.doi.org/10.1016/j.heliyon.2023.e17249

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