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 2020 Fascicolo 2019/Suppl. 1 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

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Bernardino Quattrociocchi, Silvia Sergiacomi, Francesco Mercuri, The influence of corporate board on non-financial disclosure according to the main organizational theories in "CORPORATE GOVERNANCE AND RESEARCH & DEVELOPMENT STUDIES" Suppl. 1/2019, pp 19-36, DOI: 10.3280/cgrds1-2019oa8682