Board structure and environmental, social, and governance disclosure in Latin America

Husted Bryan W.; de Sousa-Filho Jose Milton

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Board structure and environmental, social, and governance disclosure in Latin America

机译：拉丁美洲的董事会结构以及环境，社会和治理披露

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We examine the effect of board structure on Environmental, Social and Governance (ESG) disclosure in Latin America. Previous studies have presented diverse results, but Latin American companies are rarely studied. We argue that the institutional context of Latin America should change some of the relationships between board structure and ESG disclosure ordinarily observed in the literature. We tested our hypotheses about the influence of board size, women on the board, CEO duality, and independent directors, on ESG disclosure using a four-year panel collected from the Bloomberg and Capital IQ databases. We found that board size and independent directors impact ESG disclosure positively, but women on the board and CEO duality impact ESG disclosure negatively. These findings provide new insights into ESG disclosure in Latin America.

机译：我们研究了董事会结构对拉丁美洲环境，社会与治理（ESG）披露的影响。先前的研究得出了各种各样的结果，但是很少研究拉丁美洲公司。我们认为，拉丁美洲的制度环境应改变董事会结构与文献中通常观察到的ESG披露之间的某些关系。我们使用从彭博社和Capital IQ数据库收集的四年专家组，检验了有关董事会规模，董事会成员中的女性，首席执行官双重身份和独立董事对ESG披露影响的假设。我们发现董事会规模和独立董事对ESG信息披露有正面影响，但董事会中的女性和CEO双重性对ESG信息披露有负面影响。这些发现为拉丁美洲的ESG披露提供了新的见解。

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来源
《Journal of Business Research》 |2019年第9期|220-227|共8页
作者
Husted Bryan W.; de Sousa-Filho Jose Milton;
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作者单位

Tecnol Monterrey, EGADE Business Sch, Av Rufino Tamayo & Av Eugenio Garza Laguera, San Pedro Garza Garcia, Nuevo Leon, Mexico;

Tecnol Monterrey, EGADE Business Sch, Av Rufino Tamayo & Av Eugenio Garza Laguera, San Pedro Garza Garcia, Nuevo Leon, Mexico|Univ Fortaleza, Av Washington Soares 1321, Fortaleza, Ceara, Brazil;

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正文语种 eng
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关键词
Board size; Women on the board; CEO duality; Independent directors; ESG disclosure; Corporate governance;

机译：董事会规模;董事会中的女性;CEO二重性;独立董事;ESG披露;公司治理;

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专利

1. Board structure and environmental, social, and governance disclosure in Latin America [J] . Husted Bryan W., de Sousa-Filho Jose Milton Journal of Business Research . 2019,第Sepa期

机译：拉丁美洲的董事会结构与环境，社会，治理披露
2. The impact of sustainability (environmental, social, and governance) disclosure and board diversity on firm value: The moderating role of industry sensitivity [J] . Business Strategy and the Environment . 2020,第3期

机译：可持续发展（环境，社会和治理）披露和董事会多元化对公司价值的影响：行业敏感性的调节作用
3. Board gender diversity and transparency of environmental, social and governance disclosure: Evidence from Malaysia [J] . Wasiuzzaman Shaista, Wan Mohammad Wan Masliza Managerial and decision economics: The international journal of research and progress in management economics . 2020,第1期

机译：董事会性别多样性和环境，社会和治理披露透明度：来自马来西亚的证据
4. The Influence of Structure Ownership, Board Diversity, and Corporate Governance Perception Index (CGPI) Toward Environmental Disclosures and Environmental Performance as Moderating Variable (Empirical Study on Companies Registered in CGPI and PROPER of year 2010-2016) [C] . Evi Rahmawati, Dela Junita Siti Hutami International Conference on Accounting and Finance . 2019

机译：结构所有权，董事会多样性和公司治理指数（CGPI）对环境披露和环境绩效的影响成为调节变量（CGPI中注册的公司的实证研究和2010-2016年的适宜）
5. To tell or not to tell? Determinants of environmental disclosure and reporting in corporate Latin America. [D] . Araya, Monica. 2006

机译：告诉还是不告诉？拉美公司环境披露和报告的决定因素。
6. Can we take the pulse of environmental governance the way we take the pulse of nature? Applying the Freshwater Health Index in Latin America [O] . Derek Vollmer, Maíra Ometto Bezerra, Natalia Acero Martínez, 2021

机译：我们可以通过我们采取自然脉搏的方式采取环境治理的脉搏吗？在拉丁美洲应用淡水健康指数
7. Environmental, Social, and Governance Disclosure, Ownership Structure and Cost of Capital: Evidence from the UAE [O] . Nejla Ould Daoud Ellili 2020

机译：环境，社会和治理披露，所有权结构和资本成本：来自阿联酋的证据
8. Financiamiento de la Atencion a la Salud en America Latina y el Caribe, con Focalizacion en el Seguro Social (Financing of the Health Situation in Latin America and the Caribbean, with an Emphasis on Social Security) [R] . Mesa-Lago, C. 1989

机译：Financiamiento de la atencion a la salud en america Latina y el Caribe，con Focalizacion en el seguro social（拉丁美洲和加勒比地区健康状况融资，重点是社会保障）

Board structure and environmental, social, and governance disclosure in Latin America

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