The Relationship Between Board of Directors and Sustainability Reporting: an Empirical Study in German Large Listed Firms

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

The Relationship Between Board of Directors and Sustainability Reporting: an Empirical Study in German Large Listed Firms

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

The Relationship Between Board of Directors and Sustainability Reporting: an Empirical Study in German Large Listed Firms

Popis výsledku anglicky

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

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

68

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

211-218

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85082055916