What is the Quality for Carbon Disclosure? The Role of Managerial Discretion and Governance
| Audiencia | Público en general | es_ES |
| Cobertura | México | es_ES |
| Fecha de ingreso | 2026-09-15T00:30:03Z | |
| Fecha de publicación | 2024-01-01 | |
| Resumen | This research examines the effects of managerial discretion and corporate governance elements on the quality of carbon disclosure in companies participating in the Carbon Disclosure Project and listed on the Mexican stock market (Mexican Stock Exchange and Institutional Stock Exchange). The study is grounded in agency and institutional theories, considering both internal and external dynamics of organizations. We construct a data set containing 71 companies for 2016 – 2022, employing ordinal logistic panel regression using STATA 17 to assess the relationship between managerial discretion and corporate governance on carbon disclosure. Our main findings suggest that board independence and the presence of an environmental committee prove effective for monitoring and improving sustainable reporting. Unexpectedly, network centrality and family ownership negatively impact disclosure quality. These results provide a deeper understanding of the determinants influencing the quality of carbon disclosure in companies, with implications for strategic managerial decision-making and public policy related to sustainability. | es_ES |
| Doi | https://doi.org/10.5465/amproc.2024.17330abstract | es_ES |
| URI | https://riuat.uat.edu.mx/handle/123456789/2012 | |
| Idioma | es | es_ES |
| Editorial | Academy of Management | es_ES |
| Relación | Academy of Management Proceedings | es_ES |
| URL relacionado | https://doi.org/10.5465/amproc.2024.17330abstract | es_ES |
| Derechos | Acceso abierto (Metadatos de producción científica) | es_ES |
| Licencia | http://purl.org/coar/access_right/c_abf2 | es_ES |
| Fuente | Academy of Management Proceedings | |
| Título | What is the Quality for Carbon Disclosure? The Role of Managerial Discretion and Governance | es_ES |
| Tipo | Artículo | es_ES |
| Arbitrado | Ha sido Arbitrado | es_ES |
| Autor | Cumpean, Joel Alejandro | |
| Autor | Briseno, Arturo | |
| Autor | Husted, Bryan W. | |
| Autor | Cumpean, Joel Alejandro | es_ES |
| Autor | Briseno, Arturo | es_ES |
| Autor | Husted, Bryan W. | es_ES |
| Institución | Universidad Autónoma de Tamaulipas | |
| Institución | Universidad Autónoma de Tamaulipas | es_ES |
| Número | 1 | es_ES |
| Rango de páginas | None-None | es_ES |
| URL relacionada | https://doi.org/10.5465/amproc.2024.17330abstract | |
| Tipo de artículo | Indexado | |
| Tipo de artículo | Indexado | es_ES |
| Volumen | 2024 | es_ES |