| Title | Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms |
|---|---|
| ID_Doc | 1693 |
| Authors | Esposito, B; Raimo, N; Malandrino, O; Vitolla, F |
| Title | Circular economy disclosure and integrated reporting: The role of corporate governance mechanisms |
| Year | 2023 |
| Published | Business Strategy And The Environment, 32, 8 |
| Abstract | In recent years, attention to the circular economy (CE) has grown considerably and it is now recognised as a model capable of overtaking the current linear economy of unsustainable production and consumption. Organisations have started to implement circular practices to transition towards this sustainable business model and to disclose CE performance to their stakeholders. In this context, the integrated report serves as a suitable tool to provide a holistic representation of how CE could impact the companies' ability to create value over time. The relevance of this model has prompted various scholars to examine CE disclosure. However, only some studies have investigated this topic in the integrated reporting (IR) context. To the best of the authors' knowledge, no studies have examined how corporate governance mechanisms can affect the amount of CE information disseminated through the integrated reports. By applying the lens of stakeholder-agency theory, this study aims to fill this important gap by analysing the effect of the characteristics of the corporate governance mechanisms on the level of CE disclosure within the integrated reports. The analysis, conducted using a sample of 124 European companies, indicates a positive impact of the board size, board gender diversity and the presence of the corporate social responsibility (CSR) committee on the level of CE disclosure within the integrated reports. |
| https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/bse.3427 |
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