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- W4380991504 endingPage "e17249" @default.
- W4380991504 startingPage "e17249" @default.
- W4380991504 abstract "Integrated Reporting (IR) is a sustainability-oriented reporting format, underpinned by six forms of capital. This study explores the association between Multiple Capitals Disclosure (MCD) and board demographic characteristics and ownership structure in heavily polluting Chinese firms from 2012 to 2016. We adopt upper echelons theory and agency theory as the theoretical foundation for this paper. Our results suggest that board gender diversity and institutional ownership are positively associated with MCD quality. However, board financial expertise appears to negatively affect MCD quality. These findings remain consistent across a series of sensitivity tests. The insights gleaned from this study will prove beneficial to scholars, the senior management, regulators, and policy-makers." @default.
- W4380991504 created "2023-06-17" @default.
- W4380991504 creator A5006676339 @default.
- W4380991504 creator A5013261719 @default.
- W4380991504 date "2023-06-01" @default.
- W4380991504 modified "2023-10-17" @default.
- W4380991504 title "Board demographic characteristics, ownership structure, and multiple capitals disclosure: Evidence from heavily polluting firms" @default.
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