voluntary disclosure | Ricerc@Sapienza

Corporate Governance and Environmental Social Governance: A Meta- Analytical Review of Voluntary Disclosure and Non-Financial Reporting. Corporate Social Responsibility and Environmental Management

This paper provides, to the best of the authors’ knowledge, the first meta-analysis of evidence about the influence of the corporate governance on ESG disclosure, in a setting where the disclosure of information is voluntary but not discretionary. We apply meta-analysis to a sample of 24 empirical studies to clarify the relationship of board size, board independence, women on board, number of board meeting, CEO duality and company ownership with ESG disclosure.

A cross-cultural perspective of voluntary disclosure: Italian listed firms in the stakeholder global context

Through this paper, we empirically studied the presence, evolution,
and determinants of voluntary disclosure with reference to the Italian Stock
Exchange context in a multi-stakeholder approach. In particular, we identified
eight stakeholders: customers, suppliers, competitors, institutions, community,
environment, human capital and corporate governance, and financial lenders.
For each one, we verified its disclosure in the following years: 2006, 2009, and
2012. As far as the presence and evolution of disclosure, our results show that