The Relationship Between Board of Directors and Sustainability Reporting: an Empirical Study in German Large Listed Firms
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F20%3A63524177" target="_blank" >RIV/70883521:28120/20:63524177 - isvavai.cz</a>
Result on the web
<a href="https://acta.mendelu.cz/68/1/0211/" target="_blank" >https://acta.mendelu.cz/68/1/0211/</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Relationship Between Board of Directors and Sustainability Reporting: an Empirical Study in German Large Listed Firms
Original language description
To improve quality of sustainability reporting, Global Reporting Initiative (GRI) guidelines havebeen issued and widely applied. Board of directors’ characteristics can be seen as essential factors to facilitate the implementation of these practices. This paper aims to investigate the relationship between board of directors and GRI adherence in sustainability disclosures. The research uses Tobit regression for 388 observations from 97 German listed frms in the period from 2013 to 2016. The fndings indicate signifcant negative relation between board size and GRI adherent level of sustainability reporting. Further analysis is implemented for environmentally friendly and sensitive industries. The results maintain the same for board size, and reveal positive impact of board committees on GRI adherence of sustainability reporting in sensitive industry
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
68
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
8
Pages from-to
211-218
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85082055916