Board characteristics and non-financial information disclosures under Directive 2014/95/EU
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ijbi.v2i2.31277 |
Resumo: | This study analyses the effect of the Board of Directors’ characteristics on the disclosure of non-financial information by Portuguese listed companies, in the context of the Directive 2014/95/EU. To this end, a non-financial information disclosure index was built, based on the Directive disclosure requirements and a set of items defined in the GRI standards. The results obtained show that the diversity of nationalities in the Board has a positive effect on the non-financial information disclosed regarding all topics provided for in the Directive, except for information on the business model. The academic background of the Board, i.e., the presence of members with master’s or doctoral degrees has a positive effect on the disclosure of information on social matters. Board size, Board independence, CEO duality, Board gender diversity and Board activity do not appear to influence non-financial information disclosures. The findings support the need to consider less studied Board characteristics, as the diversity of nationalities and academic background, as dimensions of corporate governance that influence the quality of non-financial reporting. |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Board characteristics and non-financial information disclosures under Directive 2014/95/EUThis study analyses the effect of the Board of Directors’ characteristics on the disclosure of non-financial information by Portuguese listed companies, in the context of the Directive 2014/95/EU. To this end, a non-financial information disclosure index was built, based on the Directive disclosure requirements and a set of items defined in the GRI standards. The results obtained show that the diversity of nationalities in the Board has a positive effect on the non-financial information disclosed regarding all topics provided for in the Directive, except for information on the business model. The academic background of the Board, i.e., the presence of members with master’s or doctoral degrees has a positive effect on the disclosure of information on social matters. Board size, Board independence, CEO duality, Board gender diversity and Board activity do not appear to influence non-financial information disclosures. The findings support the need to consider less studied Board characteristics, as the diversity of nationalities and academic background, as dimensions of corporate governance that influence the quality of non-financial reporting.Universidade de Aveiro2023-06-30info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://doi.org/10.34624/ijbi.v2i2.31277https://doi.org/10.34624/ijbi.v2i2.31277International Journal of Business Innovation; Volume 2 Issue 2 (2023); e31277International Journal of Business Innovation; Volume 2 Issue 2 (2023); e312772795-5036reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://proa.ua.pt/index.php/ijbi/article/view/31277https://proa.ua.pt/index.php/ijbi/article/view/31277/22401Copyright (c) 2023 Cecília Carmo, Cristiana Ribeirohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessCarmo, CecíliaRibeiro, Cristiana2023-07-22T08:35:29Zoai:proa.ua.pt:article/31277Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T19:54:24.168028Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
title |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
spellingShingle |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU Carmo, Cecília |
title_short |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
title_full |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
title_fullStr |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
title_full_unstemmed |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
title_sort |
Board characteristics and non-financial information disclosures under Directive 2014/95/EU |
author |
Carmo, Cecília |
author_facet |
Carmo, Cecília Ribeiro, Cristiana |
author_role |
author |
author2 |
Ribeiro, Cristiana |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Carmo, Cecília Ribeiro, Cristiana |
description |
This study analyses the effect of the Board of Directors’ characteristics on the disclosure of non-financial information by Portuguese listed companies, in the context of the Directive 2014/95/EU. To this end, a non-financial information disclosure index was built, based on the Directive disclosure requirements and a set of items defined in the GRI standards. The results obtained show that the diversity of nationalities in the Board has a positive effect on the non-financial information disclosed regarding all topics provided for in the Directive, except for information on the business model. The academic background of the Board, i.e., the presence of members with master’s or doctoral degrees has a positive effect on the disclosure of information on social matters. Board size, Board independence, CEO duality, Board gender diversity and Board activity do not appear to influence non-financial information disclosures. The findings support the need to consider less studied Board characteristics, as the diversity of nationalities and academic background, as dimensions of corporate governance that influence the quality of non-financial reporting. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-06-30 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ijbi.v2i2.31277 https://doi.org/10.34624/ijbi.v2i2.31277 |
url |
https://doi.org/10.34624/ijbi.v2i2.31277 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/ijbi/article/view/31277 https://proa.ua.pt/index.php/ijbi/article/view/31277/22401 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Cecília Carmo, Cristiana Ribeiro http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Cecília Carmo, Cristiana Ribeiro http://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de Aveiro |
publisher.none.fl_str_mv |
Universidade de Aveiro |
dc.source.none.fl_str_mv |
International Journal of Business Innovation; Volume 2 Issue 2 (2023); e31277 International Journal of Business Innovation; Volume 2 Issue 2 (2023); e31277 2795-5036 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799133143423254528 |