... Limited Licensed re-use rights only SDGs Italian benefit corporations Benefit impact report Corporate social disclosure Board of directors Agency theory The growing public awareness of societal, environmental and ethical challenges, coupled with concerns about climate change, resource...

... the composition and structure of boards influence SDG reporting. We use a feasible generalized least squares (FGLS) regression using a seven-year panel dataset of 572 large publicly listed Malaysian companies. Our results highlight the pivotal role of board directors’ characteristics (size and independence...

... the integrated reports and by analysing the effect of the board of directors and the CSR committee on the level of information provided. A first study on the relationship between corporate governance and environmental disclosure is that of Halme and Huse (1997) . The authors, examining the annual...