The effect of board attributes on carbon disclosure; Evidence from Mexico

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AudienciaPúblico en generales_ES
CoberturaMéxico [143]es_ES
Fecha de ingreso2026-09-09T01:06:01Z
Fecha de publicación2025-01-01
ResumenCorporate governance plays a crucial role in mitigating information asymmetry through financial reporting. However, its application to non-financial reporting remains uncertain, particularly in developing economies. Governments and stakeholders in this field have taken a keen interest in carbon disclosure among non-financial reporting practices due to its direct contribution to mitigating climate change and enhancing firm value. Nevertheless, there remains a dearth of consensus in the existing corpus of literature concerning the influence of board attributes on carbon disclosure. It is particularly valid in markets where the significant presence of family firms could influence governance practices. This paper investigates the existing literature on four board attributes (gender diversity, board independence, board size, and environmental committee) concerning carbon disclosure. We analyzed 140 publicly traded Mexican companies between 2015 and 2020. The findings indicate that all four board attributes positively influence carbon disclosure. Following stakeholder theory, we provide empirical evidence that corporate governance's monitoring and supervising mechanisms improve carbon disclosure, addressing various stakeholders’ interests.es_ES
Doi10.22201/fca.24488410e.2026.5445es_ES
URIhttps://riuat.uat.edu.mx/handle/123456789/1430
IdiomaEspañol [65]es_ES
EditorialUniversidad Nacional Autonoma de Mexicoes_ES
RelaciónJoel Alejandro Cumpean-Luna, Arturo Briseño-García, Ana Luz Zorrilla-Del Castillo. (2025). The effect of board attributes on carbon disclosure; Evidence from Mexico. Contaduría y Administración, 71(1). https://doi.org/10.22201/fca.24488410e.2026.5445es_ES
URL relacionadohttps://doi.org/10.22201/fca.24488410e.2026.5445es_ES
DerechosAcceso Abiertoes_ES
LicenciaBY NC NDes_ES
FuenteContaduría y Administración, (2448-8410) vol.71 (2025)
ClasificaciónCIENCIAS SOCIALES [5]:CIENCIAS ECONÓMICAS [53]:ECONOMÍA DEL CAMBIO TECNOLÓGICO [5305]es_ES
TítuloThe effect of board attributes on carbon disclosure; Evidence from Mexicoes_ES
TipoArtículoes_ES
ArbitradoHa sido Arbitradoes_ES
ÁreaCIENCIAS SOCIALES [5]
ÁreaCIENCIAS SOCIALES [5]es_ES
AutorJOEL ALEJANDRO CUMPEAN-LUNA
AutorARTURO BRISEÑO-GARCÍA;770
AutorANA LUZ ZORRILLA-DEL CASTILLO;1159
AutorJOEL ALEJANDRO CUMPEAN-LUNAes_ES
AutorARTURO BRISEÑO-GARCÍA;770es_ES
AutorANA LUZ ZORRILLA-DEL CASTILLO;1159es_ES
DisciplinaCIENCIAS ECONÓMICAS [53]es_ES
EdiciónPrimeraes_ES
Número1es_ES
Rango de páginase546es_ES
SubdisciplinaECONOMÍA DEL CAMBIO TECNOLÓGICO [5305]es_ES
Tipo de artículoIndexado
Tipo de artículoIndexadoes_ES
Volumen71es_ES

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