Ricerc@Sapienza

This study investigates the association between environmental, social, and governance (ESG) disclosure
and diversity of the board of directors (BoD) in Italian listed companies. Diversity of BoD
in terms of gender diversity, CSR committees, board average, and independent directors are examined
as to their influence on voluntary ESG disclosure. This rating is highly relevant to managers
and investors considering ESG issues in their decision-making process. The factors that

Blockchain technology can influence various aspects of the business even if empirical studies are still lacking to estimate the effective application of technology on corporate governance. Beyond its scientific-practical trendiness, blockchain should not be a matter of “if”, but a matter of “how” organizations are willing and able to integrate blockchain practices into their vision of the future, with ways to manage shareholders issues down to regular operations reaching and managing different levels of activism.

Corporate governance of banks is important and unique (Levine, 2004). Sound bank corporate governance is a crucial element for promoting a more resilient financial system (FSB, 2013) and sustaining economic growth (BCBS, 2015). A systematic literature review is conducted on the articles published in peer-reviewed academic journals to identify the prevailing results in academic research on bank board characteristics, which is the most investigated topic in bank corporate governance.

Building on the argument that corporate boards are responsible for the creation and leveraging of a firm’s intellectual capital (IC), this study empirically examines the relation between boardroom characteristics—namely board size, director independence, leadership structure and gender diversity—and IC efficiency. Additionally, we propose that the family firm (FF) status is a specific condition that moderates the effect of board features on IC efficiency.

This paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors (BoDs) as a predictor of the corporate social performance (CSP) of Non-Small and Medium-sized Enterprises (Non-SMEs) in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian Non-SMEs.

This paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption, analysing the interaction between the principal governance bodyeBoard of Directorseand the implementation and application of corruption prevention plans by pointing out exploratory evidence from the company sample. This paper is built upon two steps.