... Determinants Sustainability Environmental Board characteristics Governance Climate risk Women directors The world is crossing irreversible climate tipping points and economic losses due to climate-related disasters have been around US$250–280bn between 2021 and 2023 (OECD, 2024). No doubt climate...

... be to include more independent variables to analyze what other factors determine the degree of digital transparency of companies. Practical implications The study may be useful for organizations to take into account when identifying the corporate governance characteristics that will improve the disclosure...

... judgment relating to production systems and the impact of these companies. In this context, this study aims to assess the voluntary disclosure of social and environmental information of Brazilian agribusiness companies and test the determinant factors. Design/methodology/approach The research...

...Editinete André da Rocha Garcia; Gustavo Macedo de Carvalho; Joao Mauricio Gama Boaventura; José Milton de Souza Filho Purpose This review aims to identify the determinants of voluntary disclosure of corporate social performance (CSP) and to analyze and consolidate previous quantitative studies...

.... In this context, corporate sustainability performance (CSP) has been a central focus of attention. This paper aims to analyze CSP determinants in Brazil, an important emerging market. Firm CSP is proxied by the membership to the Corporate Sustainability Index (ISE) which comprises environmental, social, economic...

... the extent of CSR disclosures which contributes to the understanding of determinants of CSR disclosure to improve the implementation of disclosure guidelines. Tagesson et al. (2009) examined the extent and the content of social disclosure information on official corporations’ websites by 169...