The influence of corporate board on non-financial disclosure according to the main organizational theories
Titolo Rivista: CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES 
Autori/Curatori: Bernardino Quattrociocchi, Silvia Sergiacomi, Francesco Mercuri 
Anno di pubblicazione:  2019 Fascicolo: Suppl. 1 Special Issue Best practice and future trends in Corporate Governance Lingua: Italiano 
Numero pagine:  18 P. 19-36 Dimensione file:  0 KB
DOI:  10.3280/cgrds1-2019oa8682
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This study aims to define a theoretical framework of the main organisational theories identifying how the board composition influences both CSR activity and disclosure. Using the literature review as the research method, the analysis highlights some implications of each organisational theory on non-financial information disclosure and board’s role. Specifically, the research shows that the management’s influence on non-financial information practice of an organisation is not emphasized by all organizational theories. In addition, based on the research results, non-financial information can should be considered as an organizational tool to legitimise the firm performance and manage the perception of enterprises stakeholders. The study could be further developed by applying quantitative research methods, such as a multiple case study approach, which is useful to explore the dissemination of a new phenomenon.


Keywords: corporate social responsibility, disclosure of non-financial information, corporate governance, board of directors, corporate social responsibility disclosure



  1. Noorul Azwin Md Nasir, Hafiza Aishah Hashim, Noorshella Che Nawi, Mohd Nor Hakimin Yusoff, Nur Athirah Mohd Aluwi, Enhancing Financial Reporting Quality through Corporate Ethics Commitment in GATR Accounting and Finance Review /2021 pp. 84, DOI: 10.35609/afr.2021.6.2(2)

Bernardino Quattrociocchi, Silvia Sergiacomi, Francesco Mercuri, in "CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES" Suppl. 1/2019, pp. 19-36, DOI:10.3280/cgrds1-2019oa8682

   

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