Agosin, M.; Pastén, E. Corporate governance in Chile. Doc. Trab. (Banco Cent. Chile) 2003, 209, 1â25.
- Albitar, K.; Hussainey, K.; Kolade, N.; Gerged, A.M. ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. Int. J. Account. Inf. Manag. 2020, 28, 429â444. [CrossRef]
Paper not yet in RePEc: Add citation now
Ali, W.; Frynas, J.G.; Mahmood, Z. Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corp. Soc. Responsib. Environ. Manag. 2017, 24, 273â294. [CrossRef]
Alsayegh, M.F.; Rahman, R.A.; Homayoun, S. Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure. Sustainability 2020, 12, 3910. [CrossRef]
Barako, D.G.; Brown, A.M. Corporate social reporting and board representation: Evidence from the Kenyan banking sector. J. Manag. Gov. 2008, 12, 309â324. [CrossRef]
Barako, D.G.; Hancock, P.; Izan, H.Y. Factors influencing voluntary corporate disclosure by Kenyan companies. Corp. Gov. Int. Rev. 2006, 14, 107â125. [CrossRef]
Baselga-Pascual, L.; Vähämaa, E. Female leadership and bank performance in Latin America. Emerg. Mark. Rev. 2021, 48, 100807. [CrossRef]
- Betz, M.; OâConnell, L.; Shepard, J.M. Gender differences in proclivity for unethical behavior. J. Bus. Ethics 1989, 8, 321â324. [CrossRef]
Paper not yet in RePEc: Add citation now
- Bower, J.L.; Leonard, H.B.; Paine, L.S. Capitalism at Risk: Rethinking the Role of Business; Harvard Business Review Press: Boston, MA, USA, 2011.
Paper not yet in RePEc: Add citation now
Brennan, N.M.; Solomon, J. Corporate governance, accountability and mechanisms of accountability: An overview. Account. Audit. Account. J. 2008, 21, 885â906. [CrossRef]
- Briano, G.; RodrÃguez-Ariza, L. Corporate governance ratings on listed companies: An institutional perspective in Latin America. Eur. J. Manag. Bus. Econ. 2016, 25, 63â75. [CrossRef]
Paper not yet in RePEc: Add citation now
Cheng, E.C.M.; Courtenay, S.M. Board composition, regulatory regime and voluntary disclosure. Int. J. Account. 2006, 41, 262â289. [CrossRef]
Claessens, S.; Yurtoglu, B.B. Corporate governance in emerging markets: A survey. Emerg. Mark. Rev. 2013, 15, 1â33. [CrossRef]
Clementino, E.; Perkins, R. How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy. J. Bus. Ethics 2020, 171, 379â397. [CrossRef]
Cordazzo, M.; Bini, L.; Marzo, G. Does the EU Directive on non-financial information influence the value relevance of ESG disclosure? Italian evidence. Bus. Strategy Environ. 2020, 29, 3470â3483. [CrossRef]
- Corporate Governance of Company Groups in Latin America; Corporate Governance; OECD Publishing: Paris, France, 2015; ISBN
Paper not yet in RePEc: Add citation now
- Correa-Garcia, J.A.; Garcia-Benau, M.A.; Garcia-Meca, E. Corporate governance and its implications for sustainability reporting quality in Latin American business groups. J. Clean. Prod. 2020, 260, 121142. [CrossRef]
Paper not yet in RePEc: Add citation now
- Cuevas MejÃa, J.J.; Maldonado-GarcÃa, S.; Escobar-Váquiro, N. Aproximación a los factores que influyen en la divulgación sobre RSC en empresas de América Latina. Cuadernos de Contabilidad 2013, 14, 91â131.
Paper not yet in RePEc: Add citation now
Demirgüç-Kunt, A.; Maksimovic, V. Funding growth in bank-based and market-based financial systems: Evidence from firm-level data. J. Financ. Econ. 2002, 65, 337â363. [CrossRef]
Donelli, M.; Larrain, B.; Francisco Urzúa, I. Ownership dynamics with large shareholders: An empirical analysis. J. Financ. Quant. Anal. 2013, 48, 579â609. [CrossRef]
Donnelly, R.; Mulcahy, M. Board structure, ownership, and voluntary disclosure in Ireland. Corp. Gov. Int. Rev. 2008, 16, 416â429. [CrossRef]
Duran, I.J.; Rodrigo, P. Why do firms in emerging markets report? A stakeholder theory approach to study the determinants of non-financial disclosure in Latin America. Sustainability 2018, 10, 3111. [CrossRef]
Fortanier, F.; Kolk, A.; Pinkse, J. Harmonization in CSR Reporting: MNEs and Global CSR Standards. Manag. Int. Rev. 2011, 51, 665â696. [CrossRef]
- Frias-Aceituno, J.V.; Rodriguez-Ariza, L.; Garcia-Sanchez, I.M. The role of the board in the dissemination of integrated corporate social reporting. Corp. Soc. Responsib. Environ. Manag. 2013, 20, 219â233. [CrossRef]
Paper not yet in RePEc: Add citation now
Haniffa, R.M.; Cooke, T.E. The impact of culture and governance on corporate social reporting. J. Account. Public Policy 2005, 24, 391â430. [CrossRef]
- Harris, J.R. Ethical Values and Decision Processes of Male and Female Business Students. J. Educ. Bus. 1989, 64, 234â238. [CrossRef]
Paper not yet in RePEc: Add citation now
- Harris, M. Firms, Contracts, and Financial Structure. by Oliver Hart. Rev. Financ. Stud. 1996, 9, 1271â1277. [CrossRef] [PubMed]
Paper not yet in RePEc: Add citation now
- Henisz, W.; Koller, T.; Nuttall, R. Five Ways That ESG Creates Value; The McKinsey Quaterly: Seattle, WA, USA, 2019.
Paper not yet in RePEc: Add citation now
Huafang, X.; Jianguo, Y. Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Manag. Audit. J. 2007, 22, 604â619. [CrossRef]
Husted, B.W.; de Sousa-Filho, J.M. Board structure and environmental, social, and governance disclosure in Latin America. J. Bus. Res. 2019, 102, 220â227. [CrossRef]
Ingley, C.B.; Van Der Walt, N.T. Corporate governance, institutional investors and conflicts of interest. Corp. Gov. Int. Rev. 2004, 12, 534â551. [CrossRef]
- Jensen, M.C.; Meckling, W.H. Theory of The Firm Manajerial Behaviour, Ageny Cost and Ownership structure. J. Financ. Econ. 1976, 3, 305â360. [CrossRef]
Paper not yet in RePEc: Add citation now
Klapper, L.F.; Love, I. Corporate governance, investor protection, and performance in emerging markets. J. Corp. Financ. 2004, 10, 703â728. [CrossRef]
La Porta, R.; Lopez-de-Silanes, F.; Shleifer, A. Corporate Ownership around the World. J. Financ. 1999, 54, 471â517. [CrossRef]
La Porta, R.; Lopez-de-Silanes, F.; Shleifer, A.; Vishny, R. Investor protection and corporate valuation. J. Financ. 2002, 57, 1147â1170. [CrossRef]
La Porta, R.; Lopez-De-Silanes, F.; Shleifer, A.; Vishny, R.W. Legal determinants of external finance. J. Financ. 1997, 52, 1131â1150. [CrossRef]
Lavin, J.F.; Montecinos-Pearce, A.A. Esg reporting: Empirical analysis of the influence of board heterogeneity from an emerging market. Sustainability 2021, 13, 3090. [CrossRef]
- Le Fort, F. Ownership Structure and Corporate Governance in Latin America. Abante 2005, 8, 55â84.
Paper not yet in RePEc: Add citation now
Le Fort, F.; Walker, E. Ownership and capital structure of chilean conglomerates: Facts and hypotheses for governance. Abante 2000, 3, 3â27.
Levine, R. The Legal Environment, Banks, and Long-Run Economic Growth. J. Money Credit Bank. 1998, 30, 596â613. [CrossRef]
- Lopez, B.; Fornes, G. Corporate social responsibility in emerging markets: Case studies of Spanish MNCs in Latin America. Eur. Bus. Rev. 2015, 27, 214â230. [CrossRef]
Paper not yet in RePEc: Add citation now
- Lorenzo, J.M.P.; Sánchez, I.M.G.; Gallego-lvarez, I. Characteristics of the board of directors and information in matters of corporate social responsability. Rev. Esp. Financ. Y Contab. 2009, 38, 107â135. [CrossRef]
Paper not yet in RePEc: Add citation now
Majluf, N.; Abarca, N.; Rodriguez, D.; Fuentes, L. Governance and ownership structure in chilean economic groups. Abante 1998, 1, 111â139.
- Manes-Rossi, F.; Nicolò, G.; Tiron Tudor, A.; Zanellato, G. Drivers of integrated reporting by state-owned enterprises in Europe: A longitudinal analysis. Meditari Account. Res. 2020, 29, 586â616. [CrossRef]
Paper not yet in RePEc: Add citation now
- Manes-Rossi, F.; Tiron-Tudor, A.; Nicolò, G.; Zanellato, G. Ensuring more sustainable reporting in Europe using non-financial disclosure-de facto and de jure evidence. Sustainability 2018, 10, 1162. [CrossRef]
Paper not yet in RePEc: Add citation now
Matos, P. ESG and Responsible Institutional Investing around the World a Critical Review; CFA Institute Research Foundation: Charlottesville, VA, USA, 2020.
Mervelskemper, L.; Streit, D. Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? Bus. Strategy Environ. 2017, 26, 536â549. [CrossRef] Sustainability 2021, 13, 10498 19 of 20
- OECD. The Future of Corporate Governance in Capital Markets Following the COVID-19 Crisis; OECD Publishing: Paris, France, 2021. [CrossRef]
Paper not yet in RePEc: Add citation now
Ouni, Z.; Ben Mansour, J.; Arfaoui, S. Board/Executive Gender Diversity and Firm Financial Performance in Canada: The Mediating Role of Environmental, Social, and Governance (ESG) Orientation. Sustainability 2020, 12, 8386. [CrossRef]
Prado-Lorenzo, J.M.; Gallego-Alvarez, I.; Garcia-Sanchez, I.M. Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect. Corp. Soc. Responsib. Environ. Manag. 2009, 16, 94â107. [CrossRef]
Prado-Lorenzo, J.M.; Garcia-Sanchez, I.M. The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases. J. Bus. Ethics 2010, 97, 391â424. [CrossRef]
- Prado-Lorenzo, J.M.; RodrÃguez-DomÃnguez, L.; Gallego-lvarez, I.; GarcÃa-Sánchez, I.M. Factors influencing the disclosure of greenhouse gas emissions in companies world-wide. Manag. Decis. 2009, 47, 1133â1157. [CrossRef]
Paper not yet in RePEc: Add citation now
Raimo, N.; Caragnano, A.; Zito, M.; Vitolla, F.; Mariani, M. Extending the benefits of ESG disclosure: The effect on the cost of debt financing. Corp. Soc. Responsib. Environ. Manag. 2021, 28, 1412â1421. [CrossRef]
- Raimo, N.; de Nuccio, E.; Giakoumelou, A.; Petruzzella, F.; Vitolla, F. Non-financial information and cost of equity capital: An empirical analysis in the food and beverage industry. Br. Food J. 2020, 123, 49â65. [CrossRef]
Paper not yet in RePEc: Add citation now
Raimo, N.; Vitolla, F.; Marrone, A.; Rubino, M. The role of ownership structure in integrated reporting policies. Bus. Strategy Environ. 2020, 29, 2238â2250. [CrossRef] Sustainability 2021, 13, 10498 20 of 20
- Reber, B.; Gold, A.; Gold, S. ESG Disclosure and Idiosyncratic Risk in Initial Public Offerings. J. Bus. Ethics 2021, 1, 1â20. [CrossRef]
Paper not yet in RePEc: Add citation now
Sánchez, I.M.G.; DomÃnguez, L.R.; lvarez, I.G. Corporate governance and strategic information on the internet: A study of Spanish listed companies. Account. Audit. Account. J. 2011, 24, 471â501. [CrossRef]
Sharma, P.; Panday, P.; Dangwal, R.C. Determinants of environmental, social and corporate governance (ESG) disclosure: A study of Indian companies. Int. J. Discl. Gov. 2020, 17, 208â217. [CrossRef]
- Sierra-GarcÃa, L.; GarcÃa-Benau, M.A.; Zorio, A. Credibility in Latin America of corporate social responsibility reports. RAE Rev. Adm. Empres. 2014, 54, 28â38. [CrossRef]
Paper not yet in RePEc: Add citation now
- Vitolla, F.; Raimo, N.; Rubino, M. Board characteristics and integrated reporting quality: An agency theory perspective. Corp. Soc. Responsib. Environ. Manag. 2019, 27, 1152â1163. [CrossRef]
Paper not yet in RePEc: Add citation now
Vitolla, F.; Raimo, N.; Rubino, M.; Garegnani, G.M. Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics. J. Int. Manag. 2021, 27, 100823. [CrossRef]