Search Results - "Sánchez‐García, Isabel"
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Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry
Published in Corporate social-responsibility and environmental management (01-09-2017)“…The aim of this study is to analyse the possible relationship between integrated information disclosure and the degree of information asymmetry. Additionally,…”
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2
Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports
Published in International business review (01-02-2017)“…•Assurance enhances the credibility and transparency of sustainability reporting.•The assurance demand is greater in countries at a stage with a strong legal…”
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3
Trends in the dynamic evolution of board gender diversity and corporate social responsibility
Published in Corporate social-responsibility and environmental management (01-03-2021)“…A bibliometric and bibliographic review was carried out to determine the effect that gender diversity in a board of directors has on the level of business…”
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4
Do Markets Punish or Reward Corporate Social Responsibility Decoupling?
Published in Business & society (01-07-2021)“…This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap…”
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5
Corporate Social Responsibility as a Strategic Shield Against Costs of Earnings Management Practices
Published in Journal of business ethics (01-01-2016)“…We highlight how Corporate Social Responsibility (CSR) can be strategically used against the negative perception from earnings management (EM). Using…”
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Critical mass of female directors, human capital, and stakeholder engagement by corporate social reporting
Published in Corporate social-responsibility and environmental management (01-01-2020)“…This paper aims to examine two closely related issues: first, the effect of the presence of female directors on boards on corporate social responsibility…”
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7
Imitation is the sincerest form of institutionalization: Understanding the effects of imitation and competitive pressures on the reporting of sustainable development goals in an international context
Published in Business strategy and the environment (01-11-2023)“…Abstract Companies integrate Sustainable Development Goals (SDGs) in their sustainability reports for various reasons. This paper examines whether and how…”
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8
Board diversity and its effects on bank performance: An international analysis
Published in Journal of banking & finance (01-04-2015)“…This study analyses the effect of board diversity (gender and nationality) on performance in banks. By making use of a sample of 159 banks in nine countries…”
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Do institutional investors drive corporate transparency regarding business contribution to the sustainable development goals?
Published in Business strategy and the environment (01-07-2020)“…Institutional investors show increasing interest in how companies align their corporate social responsibility strategies with the sustainable development goals…”
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10
Is there a complementary or a substitutive relationship between climate governance and analyst coverage? Its effect on climate disclosure
Published in Business strategy and the environment (01-09-2023)“…Abstract Knowledge of the initiatives that companies are promoting to curb climate change and the impacts resulting from these activities require the…”
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11
An empirical analysis of the complementarities and substitutions between effects of ceo ability and corporate governance on socially responsible performance
Published in Journal of cleaner production (01-04-2019)“…Existing empirical and theoretical literature provides excellent insight into many aspects of CEO-related phenomena. However, so far, no study has explored the…”
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12
The effect of institutional ownership and ownership dispersion on eco-innovation
Published in Technological forecasting & social change (01-09-2020)“…•Institutional ownership has a positive effect on eco-innovation.•There are divergences between institutional investors in relation to…”
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13
Impact of disclosure and assurance quality of corporate sustainability reports on access to finance
Published in Corporate social-responsibility and environmental management (01-07-2019)“…This paper investigates the impact of corporate social responsibility (CSR) disclosure quantity, quality, and external validation concerning assurance on…”
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14
Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms
Published in Corporate social-responsibility and environmental management (01-01-2022)“…This article examines the effects of various internal (board independence, gender diversity, and specialized sustainability committee) and external (analysts'…”
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15
The Causal Link between Sustainable Disclosure and Information Asymmetry: The Moderating Role of the Stakeholder Protection Context
Published in Corporate social-responsibility and environmental management (01-09-2016)“…ABSTRACT The main focus in this study is on analyzing the effect that voluntary information disclosure concerning corporate social responsibility (CSR) has on…”
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16
Female directors and impression management in sustainability reporting
Published in International business review (01-04-2019)“…•We use an international sample from 2006 to 2014, applying several regression models for panel data.•We support the existence of positive externalities…”
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17
Chief executive officer ability, corporate social responsibility, and financial performance: The moderating role of the environment
Published in Business strategy and the environment (01-05-2019)“…This paper seeks to explore how chief executive officer (CEO) ability influences the economic impact of corporate social responsibility strategic decisions…”
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18
Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement
Published in Corporate social-responsibility and environmental management (01-11-2020)“…The objective of this paper is to determine the effect that certain internal and external factors have on the CSR report assurance quality. Among the different…”
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19
Is biodiversity disclosure emerging as a key topic on the agenda of institutional investors?
Published in Business strategy and the environment (01-03-2024)“…All industries depend on natural capital assets and ecosystem services, either directly, through their supply chains, or through their investments. Companies…”
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Connecting the Dots: Do Financial Analysts Help Corporate Boards Improve Corporate Social Responsibility?
Published in British journal of management (01-01-2023)“…This paper presents an examination of the joint impact of board structural elements at firm level and financial analysts as market‐level corporate governance…”
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