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dc.contributor.authorMichelon, Giovanna
dc.contributor.authorParbonetti, Antonio
dc.date.accessioned2013-11-22T14:32:19Z
dc.date.issued2012
dc.description.abstractDrawing on stakeholder theory, this paper examines the relationship of board composition, leadership and structure on sustainability disclosure. We discuss that good corporate governance and sustainability disclosure can be seen as complementary mechanisms of legitimacy that companies may use to dialogue with stakeholders. Specifically we claim that, as disclosure policies emanate from the board of directors, sustainability disclosure may be a function of the board attributes: we investigate the relationship between different characteristics of the board and sustainability disclosures among US and European companies. Our results show that in order to explain the effect of board composition on sustainability disclosure we need to go beyond the narrow and traditional distinction between insider and independent directors, focusing on the specific characteristics of each director.en_GB
dc.identifier.citationVol. 16, Issue 3, pp. 477 - 509en_GB
dc.identifier.doi10.1007/s10997-010-9160-3
dc.identifier.urihttp://hdl.handle.net/10871/13992
dc.language.isoenen_GB
dc.publisherSpringeren_GB
dc.relation.urlhttp://link.springer.com/journal/10997en_GB
dc.subjectboard compositionen_GB
dc.subjectsustainability disclosureen_GB
dc.subjectcommunity influentialen_GB
dc.subjectorganizational legitimacyen_GB
dc.titleThe effect of corporate governance on sustainability disclosureen_GB
dc.typeArticleen_GB
dc.date.available2013-11-22T14:32:19Z
dc.identifier.issn1385-3457
dc.descriptionAuthor's post-print version. The final publication is available at link.springer.comen_GB
dc.identifier.eissn1572-963X
dc.identifier.journalJournal of Management and Governanceen_GB


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