Cargando…
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...
| Autores principales: | , |
|---|---|
| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Elsevier
2023
|
| Materias: | |
| 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 |